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Nuclear Decommissioning Funds (Us Internal Revenue Service Regulation) (Irs) (2018 Edition) The Law Library

Nuclear Decommissioning Funds (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Nuclear Decommissioning Funds (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 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 text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register. This book contains: - The complete text of the Nuclear Decommissioning Funds (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section