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.
Pub. L. 98–369, div. A, title I, § 91(f)(1)98 Stat. 607Pub. L. 99–514, title XVIII, § 1807(a)(4)(E)(vii)100 Stat. 2813(Added , , ; amended , , .)
Editorial Notes
Amendments
Pub. L. 99–5141986— substituted “for ratemaking purposes” for “of ratemaking purposes”.
Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment
Pub. L. 99–514Pub. L. 98–369, div. Asection 1881 of Pub. L. 99–514section 48 of this titleAmendment by effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, , to which such amendment relates, see , set out as a note under .
Effective Date
section 91(g)(5) of Pub. L. 98–369section 461 of this titleSection effective , with respect to taxable years ending after such date, see , as amended, set out as an Effective Date of 1984 Amendment note under .
Plan Amendments Not Required Until January 1, 1989
Pub. L. 99–514section 1140 of Pub. L. 99–514section 401 of this titleFor provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after , see , as amended, set out as a note under .