Title 26 — Internal Revenue CodeRelease 119-73not60
§88 Certain Amounts with Respect to Nuclear Decommissioning Costs
Title 26 › Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income › Part II— ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME › § 88
Full Legal Text
Title 26, §88
Internal Revenue Code — Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
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 AmendmentAmendment 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, 1989For 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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 88
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60