TD 9512 Correcting amendment

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11059F

Treasury Decisions
Copyright 2011 LexisNexis Group, All Rights Reserved
Rules and Regulations
DEPARTMENT OF THE TREASURY
Internal Revenue Service (IRS)
26 CFR Part 1
76 FR 3837
RIN 1545-BF08
Nuclear Decommissioning Funds; Correction
T.D. 9512
DATE: January 21, 2011
ACTION: Correcting amendment.
SUMMARY: This document contains a correction to final regulations (TD 9512) that were published in the Federal
Register on Thursday, December 23, 2010 (75 FR 80697) relating to deductions for contributions to trusts maintained
for decommissioning nuclear power plants.
EFFECTIVE DATE: This correction is effective on January 21, 2011, and is applicable on December 23, 2010.
FOR FURTHER INFORMATION CONTACT: Patrick S. Kirwan, (202) 622-3110 (not a toll-free number).
SUPPLEMENTARY INFORMATION: The final regulations (TD 9512) that are the subject of this document are
under section 468A of the Internal Revenue Code.
Need for Correction
As published, the final regulations (TD 9512) contain an error that may prove to be misleading and is in need of
clarification.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR part 1 is corrected by making the following correcting amendment:
PART 1--INCOME TAXES
Paragraph 1. The authority citation for part 1 continues to read in part as follows:
Authority: 26 U.S.C. 7805 * * *

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T.D. 9512

Par. 2. Section 1.468A-6 is amended by revising the last sentence of paragraph (e)(3) Example 2. to read as follows:
§ 1.468A-6 Disposition of an interest in a nuclear power plant.
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(e) * * *
(3) * * *
Example 2.
* * * Pursuant to paragraph (e)(1)(iii) of this section, Y must file a request for a revised schedule of ruling amounts
by March 15 of year 7.
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LaNita Van Dyke,
Branch Chief, Publications and Regulations, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2011-1215 Filed 1-20-11; 8:45 am]
BILLING CODE 4830-01-P