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26 U.S.C. § 88. - Certain amounts with respect to nuclear decommissioning costs · Congress.wiki

U.S. Code/Title 26/§ 88

Title 26

26

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26 U.S.C. § 88.Chapter 1

§ 88

Certain amounts with respect to nuclear decommissioning costs

Title 26

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Subchapter: Computation of Taxable Income

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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.

Release: pl-119-73not60 (2026-01-23)