Statute · United States Code
26 U.S.C. § 88 — Certain amounts with respect to nuclear decommissioning costs
26 U.S.C. § 88
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- bankruptcy
In the case of any taxpayer who is required to include the amount of any nuclear decommissioning costs in the taxpayer's cost of service for ratemaking purposes, there shall be includible in the gross income of such taxpayer the amount so included for any taxable year.
Citator
26 U.S.C. § 88 — Certain amounts with respect to nuclear decommissioning costs is in force in the current edition of the Code, and nothing recorded condemns it.
In the case of any taxpayer who is required to include the amount of any nuclear decommissioning costs in the taxpayer's cost of service for ratemaking purposes, there shall be includible in the gross income of such taxpayer the amount so included for any taxable year.