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TREAS/IRS RIN: 1545-BF08 Publication ID: Spring 2011 
Title: Nuclear Decommissioning Cost 
Abstract: This action proposes regulations under the Energy Tax Incentives Act of 2005 concerning nuclear decommissioning costs. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 468A    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/31/2007  72 FR 74213   
NPRM Comment Period End   03/31/2008    
Final Action Completed by TD 9512  12/23/2010  75 FR 80697   
Additional Information: REG-147290-05 Drafting attorney: Patrick S. Kirwan (202) 622-3110 Reviewing attorney: Peter C. Friedman (202) 622-3110 Treasury attorney: John Parcell (202) 622-2578 CC: PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BF09 
Agency Contact:
Patrick S. Kirwan
Attorney-Advisor (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5319,
Washington, DC 20224
Phone:202 317-5275
Fax:202 317-6732
Email: patrick.kirwan@irscounsel.treas.gov