26-U.S.C.-88
§88 – Certain Amounts With Respect to Nuclear Decommissioning Costs
Pathway
Title 26 > Subtitle A > Chapter 1 > Subchapter B > Part II > Section 88
Details
- Reference: Section 88
- Legend: §88 – Certain Amounts With Respect to Nuclear Decommissioning Costs
- USCode Year: 2013
Provision Content
In the case of any taxpayer who is required to include the amount of any nuclear decommissioning costs in the taxpayers 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.)
Amendments
1986—Pub. L. 99–514 substituted for ratemaking purposes for of ratemaking purposes.
Effective Date of 1986 Amendment
Amendment by Pub. L. 99–514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98–369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99–514, set out as a note under section 48 of this title.
Effective Date
Section effective July 18, 1984, with respect to taxable years ending after such date, see section 91(g)(5) of Pub. L. 98–369, as amended, set out as an Effective Date of 1984 Amendment note under section 461 of this title.
Plan Amendments Not Required Until January 1, 1989
For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-88 in the Legal Encyclopedia: Income Taxes
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26-U.S.C.-79 in the Legal Encyclopedia: Liability
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