# Treatment of Certain Nuclear Decommissioning Funds for Purposes of Allocating Purchase Price in Certain Deemed and Actual Asset Acquisitions
> **IRS** · Final regulations. · Published 2007-09-11 · Effective 2007-09-11 · 72 FR 51703
## Document
- **Document number:** E7-17817
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 72 FR 51703
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2007/09/11/E7-17817/treatment-of-certain-nuclear-decommissioning-funds-for-purposes-of-allocating-purchase-price-in)
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