# Treatment of Certain Nuclear Decommissioning Funds for Purposes of Allocating Purchase Price in Certain Deemed and Actual Asset Acquisitions
> **IRS** · Final and temporary regulations. · Published 2004-09-16 · Effective 2004-09-15 · 69 FR 55740
## Document
- **Document number:** 04-20914
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 55740
- **CFR reference:** 26 CFR 1
- **Publication date:** 2004-09-16
- **Effective date:** 2004-09-15
- **Treasury docket:** TD 9158
## Abstract

This document contains final and temporary regulations relating to the allocation of purchase price in certain deemed and actual asset acquisitions under sections 338 and 1060. These regulations affect sellers and purchasers of nuclear power plants or of the stock of corporations that own nuclear power plants. The text of the 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/09/16/04-20914/treatment-of-certain-nuclear-decommissioning-funds-for-purposes-of-allocating-purchase-price-in)
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