T.D. 9374

United States. Internal Revenue Bulletin, March, 2008 by Anonymous

Section 468A.-Special Rules for Nuclear Decommissioning Costs

26 CFR 1.468A-1T: Nuclear decommissioning costs; general rules (temporary).

DEPARTMENT OF THE TREASURY

Internal Revenue Service 26 CFR Parts 1 and 602

Nuclear Decommissioning Funds

AGENCY: Internal Re venue Service (IRS), Treasury.

ACTION: Final and Temporary regulation.

SUMMARY: This document contains final and temporary regulations under section 468A of the Internal Revenue Code relating to deductions for contributions to trusts maintained for decommissioning nuclear power plants. The temporary regulations affect most taxpayers that own an interest in a nuclear power plant and reflect recent statutory changes. The text of these temporary regulations also serves as the...

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