Directory Results for Revenue Procedure 2004-73 - Disclosure on a taxpayer's return. This procedure provides guidance concerning when ination shown on a return in accordance with the applicable forms and instructions will be adequate disclosure for purposes to Revenue Procedure 2004-9 - Insurance companies; loss reserves; discounting unpaid losses for the 2003 accident year.. Insurance companies; loss reserves; discounting unpaid losses. The loss payment patterns and discount factors are set