# Nuclear Decommissioning Funds
> **IRS** · Final regulations and removal of temporary regulations. · Published 2010-12-23 · Effective 2010-12-23 · 75 FR 80697
## Document
- **Document number:** 2010-32049
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 75 FR 80697
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2010/12/23/2010-32049/nuclear-decommissioning-funds)
---
*AI Analytics · CC0 1.0*