dockets: IRS-2018-0043

Regulatory dockets from Regulations.gov — containers for related documents and comments in a rulemaking proceeding.

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id agency_id title docket_type last_modified object_id rin dkabstract category subtype keywords program short_title effective_date organization attrs_raw attr_source
IRS-2018-0043 IRS 26 CFR 601.201 Rulings and Determination Letters (Also: Part I, Sections 832, 846; 1.832-4, 1.846-1.) [Rev. Proc. 2019-06] Nonrulemaking 2018-12-20T11:33:10Z 0b000064839ba258   This revenue procedure prescribes unpaid loss discount factors for the 2018 accident year for use in computing discounted unpaid losses under § 846 of the Internal Revenue Code. The unpaid loss discount factors also serve as salvage discount factors for the 2018 accident year for use in computing discounted estimated salvage recoverable under § 832. The discount factors prescribed herein were determined under § 846, as amended by section 13523 of the Tax Cuts and Jobs Act, Pub. L. No. 115-97 (December 22, 2017) (“TCJA”), and proposed regulations under § 846 (REG-103163-18) published in the Federal Register (83 FR 55646) on November 7, 2018 (the “proposed regulations”). If necessary after the proposed regulations are published as final regulations, the Department of the Treasury (the “Treasury Department”) and Internal Revenue Service (“IRS”) intend to publish for each property and casualty line of business revised unpaid loss discount factors for the 2018 accident year for use in taxable years ending on or after the date the final regulations are published.     ["Income taxes"]       CC:FIP {"displayProperties": [{"name": "organization", "label": "Organization", "tooltip": "Identifies docket's (a regulatory action) orginating agency and/or department, equivalents: Division, Pre-EDOCKET ID."}, {"name": "abstract", "label": "Description", "tooltip": "Describes an agency's specific regulatory action; equivalents: Abstract, Docket Subject, General Info, Related To, Summary."}], "keywords": ["Income taxes"], "modifyDate": "2018-12-20T11:33:10Z", "dkAbstract": "This revenue procedure prescribes unpaid loss discount factors for the 2018 accident year for use in computing discounted unpaid losses under \u00a7 846 of the Internal Revenue Code. The unpaid loss discount factors also serve as salvage discount factors for the 2018 accident year for use in computing discounted estimated salvage recoverable under \u00a7 832. The discount factors prescribed herein were determined under \u00a7 846, as amended by section 13523 of the Tax Cuts and Jobs Act, Pub. L. No. 115-97 (December 22, 2017) (\u201cTCJA\u201d), and proposed regulations under \u00a7 846 (REG-103163-18) published in the Federal Register (83 FR 55646) on November 7, 2018 (the \u201cproposed regulations\u201d). If necessary after the proposed regulations are published as final regulations, the Department of the Treasury (the \u201cTreasury Department\u201d) and Internal Revenue Service (\u201cIRS\u201d) intend to publish for each property and casualty line of business revised unpaid loss discount factors for the 2018 accident year for use in taxable years ending on or after the date the final regulations are published.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "26 CFR 601.201 Rulings and Determination Letters (Also: Part I, Sections 832, 846; 1.832-4, 1.846-1.) [Rev. Proc. 2019-06]", "generic": null, "field1": null, "docketType": "Nonrulemaking", "petitionNbr": null, "rin": null, "organization": "CC:FIP", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064839ba258"} single_get

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