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eBook details

• Title: Nuclear Decommissioning Funds (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
• Author : The Law Library
• Release Date : January 09, 2018
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 239 KB

Description

The Law Library presents the complete text of the Nuclear Decommissioning Funds (US Internal Revenue Service Regulation) (IRS) (2018 Edition).
Updated as of May 29, 2018

This document contains final and temporary regulations under section 468A of the Internal Revenue Code relating to deductions for contributions to trusts maintained for decommissioning nuclear power plants. The temporary regulations affect most taxpayers that own an interest in a nuclear power plant and reflect recent statutory changes. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.

This ebook contains:
- The complete text of the Nuclear Decommissioning Funds (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure

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