{"identifier":"/us/usc/t26/s88","title":26,"num":"\u00a7\u202f88.","heading":"Certain amounts with respect to nuclear decommissioning costs","text":"\u00a7\u202f88.\nCertain amounts with respect to nuclear decommissioning costs\nIn the case of any taxpayer who is required to include the amount of any nuclear decommissioning costs in the taxpayer\u2019s 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.","url":"https://projectusc.org/usc/t26/s88.html","content":[{"t":"sec","id":"/us/usc/t26/s88","children":[{"t":"num","text":"\u00a7\u202f88."},{"t":"heading","text":"Certain amounts with respect to nuclear decommissioning costs"},{"t":"content","text":"\n","children":[{"t":"p","text":"In the case of any taxpayer who is required to include the amount of any nuclear decommissioning costs in the taxpayer\u2019s 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.","tail":"\n"}]},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}