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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter B— Computation of Taxable Income · § 88

Aa

§ 88. Certain amounts with respect to nuclear decommissioning costs

278 words·~1 min read·/usc/title-26/section-88

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In the case of any taxpayer who is required to include the amount of any nuclear decommissioning costs in the taxpayer’s cost of service for ratemaking purposes, there shall be includible in the gross income of such taxpayer the amount so included for any taxable year.

(Added Pub. L. 98–369, div. A, title I, § 91(f)(1), July 18, 1984, 98 Stat. 607; amended Pub. L. 99–514, title XVIII, § 1807(a)(4)(E)(vii), Oct. 22, 1986, 100 Stat. 2813.)

Connections1 cite this · traces to 3

Cited by 1 section

statutes-at-large

Public Law 98–369
To provide for tax reform, and for deficit reduction

Traces to 3 documents

U.S. Code

9 references not yet in our index

Pub. L. 98–369, div. A, title I, § 91(f)(1)
98 Stat. 607
Pub. L. 99–514, title XVIII, § 1807(a)(4)(E)(vii)
100 Stat. 2813
Pub. L. 99–514
Pub. L. 98–369, div. A
section 1881 of Pub. L. 99–514
section 91(g)(5) of Pub. L. 98–369
section 1140 of Pub. L. 99–514

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cites case law

§ 88

Certain amounts with respect to nuclear decommissioning costs

Stat.×1

Pub. L.Pub. L. 98–369, div. A, title I, § 91(f)(1)

Stat.98 Stat. 607

Pub. L.Pub. L. 99–514, title XVIII, § 1807(a)(4)(E)(vii)

Stat.100 Stat. 2813

Pub. L.Pub. L. 99–514

Cites 12 · showing 8Cited by 1 across 1 source