federal_register: 2010-32049

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2010-32049 Nuclear Decommissioning Funds Rule This document contains final regulations under section 468A of the Internal Revenue Code relating to deductions for contributions to trusts maintained for decommissioning nuclear power plants. These final regulations affect taxpayers that own an interest in a nuclear power plant and reflect recent statutory changes. The corresponding temporary regulations are removed. 2010-12-23 2010 12 https://www.federalregister.gov/documents/2010/12/23/2010-32049/nuclear-decommissioning-funds https://www.govinfo.gov/content/pkg/FR-2010-12-23/pdf/2010-32049.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations under section 468A of the Internal Revenue Code relating to deductions for contributions to trusts maintained for decommissioning nuclear power plants. These final regulations affect taxpayers that own an...  

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