# Nuclear Decommissioning Funds; Revised Schedules of Ruling Amounts
> **IRS** · Final regulations. · Published 1998-01-20 · Effective 1998-01-20 · 63 FR 2892
## Document
- **Document number:** 98-1177
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 63 FR 2892
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1998/01/20/98-1177/nuclear-decommissioning-funds-revised-schedules-of-ruling-amounts)
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