Notice of disqualification.

(iii) Notice of disqualification. The IRS will notify the electing taxpayer of the disqualification of a nuclear decommissioning fund and the date of disqualification by registered or certified mail to the last known address of the electing taxpayer (the notice of disqualification). For further guidance regarding the definition of last known address, see 301.6212-2 of this chapter.


26 CFR § 1.468A-5

Scoping language

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