Internal Revenue Code · 26 U.S.C.
§ 88. Certain amounts with respect to nuclear decommissioning costs
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 88
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- July 18, 1984 by Pub. L. 98–369
- Last amended
- October 22, 1986 by Pub. L. 99–514
- Amendments
- 1 dated changes in the source credit
- Length
- 77 words · about 1 min to read
- Cross-references
- cites 0; cited by 0 Code sections and 2 other regulations
- Regulations
- 1 issued under this section
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.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 88
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 2 regulations not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 99–514
- Added by Pub. L. 98–369
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter B Computation of Taxable Income
- Part II ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
Nearby sections
- § 84 Transfer of appreciated property to political organizations
- § 85 Unemployment compensation
- § 86 Social security and tier 1 railroad retirement benefits
- § 87 Alcohol and biodiesel fuels credits
- § 88 Certain amounts with respect to nuclear decommissioning costs
- § 89 Repealed
- § 90 Illegal Federal irrigation subsidies
- § 91 Certain foreign branch losses transferred to specified 10-percent owned foreign corporations
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1986—Pub. L. 99–514 substituted “for ratemaking purposes” for “of ratemaking purposes”.
Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment
Amendment by Pub. L. 99–514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98–369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99–514, set out as a note under section 48 of this title.
Effective Date
Section effective July 18, 1984, with respect to taxable years ending after such date, see section 91(g)(5) of Pub. L. 98–369, as amended, set out as an Effective Date of 1984 Amendment note under section 461 of this title.
Plan Amendments Not Required Until January 1, 1989
For 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 Pub. L. 99–514 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 Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title.