# 26 U.S.C. § 88: Certain amounts with respect to nuclear decommissioning costs

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s88>. Cite pinpoints as 26 U.S.C. § 88(a)(1).

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.

## Regulations

- [Treas. Reg. § 1.88-1](/26/reg/1.88-1.md): Nuclear decommissioning costs. (interprets § 88)

## Connections

Cites: none

Cited by: § 30B Alternative motor vehicle credit

## Amendments

- 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 607
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2813