§ 1.88-1 Nuclear decommissioning costs.
Amended 1986
- 1986 Pub. L. 99-514 Pub. L. 99–514 substituted “for ratemaking purposes” for “of ratemaking purposes”.
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.