ruling amount

(2) Ruling amount The term “ruling amount” means, with respect to any taxable year, the amount which the Secretary determines under paragraph (1) to be necessary to— (A) fund the total nuclear decommissioning costs with respect to such power plant over the estimated useful life of such power plant, and (B) prevent any excessive funding of such costs or the funding of such costs at a rate more rapid than level funding, taking into account such discount rates as the Secretary deems appropriate.


26 USC § 468A(d)(2)

Scoping language

For purposes of this section
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