IRS PLR: Extension Granted for Nuclear Decommissioning Fund Excess Contribution Withdrawal (IRC §468A)

The IRS has published a private letter ruling on I.R.C. §468A, and Treas. Regs. §301.9100, §1.468A-5, and §1.468A-3, granting taxpayer extension of time to withdraw excess contribution from qualified nuclear decommissioning fund, and approving revised schedule of ruling amounts reflecting adjusted decommissioning collections. [PLR 202551029]

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