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Directory Results for Revenue Procedure 1999-34 - Rules and specifications for private printing of substitute s.. This procedure provides requirements for reproducing paper substitutes and for furnishing substitute recipient statements for Forms 1096, 1098, to Revenue Procedure 1999-37 - Insurance companies; discounting estimated salvage recoverable.. The salvage discount factors are set forth for the 1999 accident year. These factors will be used for computing estimated salvage recoverable under