Treatment of Certain Nuclear Decommissioning Funds for Purposes of Allocating Purchase Price in Certain Deemed and Actual Asset Acquisitions
other · IRS · Rule · Published 2007-09-11 · Effective 2007-09-11 · 72 FR 51703
Document
Document number
E7-17817
Federal Register citation
72 FR 51703
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2007-09-11
Effective date
2007-09-11
Treasury docket
TD 9358
Abstract
This document contains final regulations relating to the allocation of purchase price in certain deemed and actual asset acquisitions under sections 338 and 1060. These regulations affect sellers and purchasers of nuclear power plants or of the stock of corporations that own nuclear power plants.