
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC88]

 
                     TITLE 26--INTERNAL REVENUE 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
 
Sec. 88. Certain amounts with respect to nuclear decommissioning 
        costs
        
    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, Sec. 91(f)(1), July 18, 1984, 98 
Stat. 607; amended Pub. L. 99-514, title XVIII, Sec. 1807(a)(4)(E)(vii), 
Oct. 22, 1986, 100 Stat. 2813.)


                               Amendments

    1986--Pub. L. 99-514 substituted ``for ratemaking purposes'' for 
``of ratemaking purposes''.


                    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 [Secs. 1101-1147 and 1171-1177] or title XVIII 
[Secs. 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.
