Nuclear Decommissioning Funds; Revised Schedules of Ruling Amounts
other · IRS · Rule · Published 1998-01-20 · Effective 1998-01-20 · 63 FR 2892
Document
Document number
98-1177
Federal Register citation
63 FR 2892
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1998-01-20
Effective date
1998-01-20
Treasury docket
TD 8758
Abstract
This document contains final regulations relating to requests for revised schedules of ruling amounts for nuclear decommissioning reserve funds. The regulations amend existing regulations to ease the burden on affected taxpayers by permitting electing taxpayers with qualifying interests in nuclear power plants to adjust their ruling amounts under a formula or method rather than by filing a request for a revised schedule of ruling amounts.