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Directory Results for Revenue Procedure 2001-58 - Guidance to failure-to-deposit penalty provisions of section 6656 of the Code.. This procedure provides guidance with respect to the failure-to-deposit penalty provisions of section 6656 of the Code. The procedure also des to Revenue Procedure 2001-61 - Insurance companies; discounted estimated salvage recoverable.. The salvage discount factors are set forth for the 2001 accident year. These factors will be used for computing estimated salvage recoverable under section 83