Practitioners Concerned by Ambiguity in Nuclear Fund Regs


Martha Groves Pugh, representing the Utility Decommissioning Tax Group, told an IRS hearing that the government should clarify the deductibility of decommissioning expenditures under Code Section 165. “Taxpayers need clarity that the monies that they have collected and contributed … are readily available for decommissioning purposes,” Ms. Pugh said.