IRS PLR: Approving Revised Schedule of Ruling Amounts for Nuclear Decommissioning Fund (IRC §468A)

December 30, 2025, 9:03 PM UTC

The IRS has published a private letter ruling on I.R.C. §468A, approving a revised schedule of ruling amounts for nuclear decommissioning costs based on the taxpayer’s qualifying interest in a nuclear power plant, calculated decommissioning costs, and consistency with regulatory commission rate orders. [PLR 202551003]

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