Source: https://law.justia.com/codes/us/2015/title-26/subtitle-a/chapter-1/subchapter-b/part-ii/sec.-88/
Timestamp: 2020-02-25 13:11:23
Document Index: 195690775

Matched Legal Cases: ['§ 88', '§91', '§1807', '§ 88', '§88', '§91', '§1807']

26 U.S.C. § 88 (2015) - Certain amounts with respect to nuclear decommissioning costs :: Title 26 - Internal Revenue Code (Sections 1 - 9834) - US Code :: Justia
Justia US Law US Codes and Statutes US Code 2015 US Code Title 26 - Internal Revenue Code (Sections 1 - 9834) Subtitle A - Income Taxes (Sections 1 - 1564) Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3) Subchapter B - Computation of Taxable Income (Sections 61 - 291) Part II - Items Specifically Included in Gross Income (Sections 71 - 90) Sec. 88 - Certain amounts with respect to nuclear decommissioning costs
Sec. 88 - Certain amounts with respect to nuclear decommissioning costs
Source Credit 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.
Statutes at Large References 98 Stat. 607
100 Stat. 2813
Public and Private Laws Public Law 98-369, Public Law 99-514
26 U.S.C. § 88 (2015)
§88. Certain amounts with respect to nuclear decommissioning costs
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.)
1986—Pub. L. 99–514 substituted "for ratemaking purposes" for "of ratemaking purposes".