26 U.S.C. § 88
Certain amounts with respect to nuclear decommissioning costs
In the case of any taxpayer who is required to include the amount of any nuclear decommissioning costs in the taxpayer’s cost of service for ratemaking purposes, there shall be includible in the gross income of such taxpayer the amount so included for any taxable year.
Notes of Decisions
Cited in 4
cases, 1996–2017 · leading case: Xilinx, Inc. v. Commissioner
Xilinx, Inc. v. Commissioner (2009)
“Employees must always pay taxes on NSOs, see 26 U.S.C. § 88 , but have to pay taxes on ISOs and ESPPs only if they sell acquired stock shares before a specified waiting period has expired (“a disqualifying disposition”), see 26 U.”
Strom v. United States (2008)
“26 U.S.C. § 88 (a). Section 83(c)(8) provides that, “[s]o long as the sale of property at a profit could subject a person to suit under section 16(b) of the Securities Exchange Act of 1934, such person’s rights in such property are — (A) subject to a substantial risk of…”
In Re Catron (1996)
“years 1970 through 1995 maintained in a system of records known as Individual Master Files pertaining to Debtor; (7) a full illustration of how all applicable statutes have operated; (8) the IRS’s opinion as to why the Statements in Lieu of Returns filed by Debtor showing that…”
Hann v. United States (2017)
“26 U.S.C. § 88 (e)(3). Plaintiffs were therefore not required to recognize as income the fair market value of the stock options Mr.”
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