Disposition of an Interest in a Nuclear Power Plant; Correction

tax-irs · IRS · Rule · Published 1995-02-16 · Effective 1994-12-27 · 60 FR 8932

Document

Document number: 95-3770
Federal Register citation: 60 FR 8932
CFR reference: 26 CFR 1
Type: Rule
Action: Correction to final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 1995-02-16
Effective date: 1994-12-27
Treasury docket: TD 8580

Abstract

This document contains corrections to the final regulations (TD 8580), which was published in the Federal Register for Tuesday, December 27, 1994 (59 FR 66471). The final regulation relates to certain Federal income tax consequences of a disposition of an interest in a nuclear power plant by a taxpayer that has maintained a nuclear decommissioning fund with respect to that plant.

Source

Authoritative: Federal Register document
Machine: JSON-LD · Markdown