Final regulations and removal of temporary regulations.
Category
tax-irs
Sub-agency
IRS
Publication date
2010-12-23
Effective date
2010-12-23
Treasury docket
TD 9512
Abstract
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.