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Decommissioned Facilities Internal Revenue Code (IRC)

Morgan Lewis - Up & Atom

IRS Issues Final Rule on Nuclear Decommissioning Funds

The Internal Revenue Service (IRS) and the US Department of the Treasury (Treasury) published a final rule in the September 4 Federal Register updating IRS regulations under Internal Revenue Code (Code) Section 468A....more

Eversheds Sutherland (US) LLP

IRS issues final regulations on section 468A nuclear decommissioning costs

On September 3, 2020, the Internal Revenue Service (IRS) released long-awaited final regulations (Final Regulations) under section 468A of the Internal Revenue Code of 1986, as amended (Code). The Final Regulations generally...more

Eversheds Sutherland (US) LLP

Ambiguity in the Proposed Section 468A Nuclear Fund Regulations—Sometimes Less Is More

On October 25, 2017, the Internal Revenue Service (IRS) held a public hearing to provide taxpayers with an opportunity to comment on proposed regulations under section 468A of the Internal Revenue Code of 1986, as amended...more

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