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Revenue Procedure 2026-13 sets forth the unpaid loss discount factors for the 2025 accident year for purposes of section 846 of the Internal Revenue Code. This revenue procedure also provides the salvage discount factors for the 2025 accident year, which must be used to compute discounted estimated salvage recoverable under section 832 of the Internal Revenue Code.
For more information, see Revenue Procedure 2026-13 PDF.
If you downloaded or printed the 2025 Instructions for Form 1120-L or Instructions for Form 1120-PC, please note this update.