§45J. Credit for production from advanced nuclear power facilities — Inbound Citations
26 U.S.C. § 45J
Cited by 8 provisions in release 119-102.
Citations to 26 U.S.C. § 45J as a whole
-
(ii) an advanced nuclear power facility production credit determined under section 45J,
Citations to §45J(a)
-
(21) the advanced nuclear power facility production credit determined under section 45J(a),
Citations to §45J(d)(1)
-
(B) which is not an advanced nuclear power facility as defined in subsection (d)(1) of section 45J, and
Citations to §45J(d)(2)
-
(i) Subject to clause (ii), for purposes of subparagraph (B)(iv), the term “advanced nuclear facility” means any nuclear facility the reactor design for which is approved in the manner described in section 45J(d)(2).
-
(ii) For purposes of clause (i), a facility shall be deemed to have a reactor design which is approved in the manner described in section 45J(d)(2) if the Nuclear Regulatory Commission has authorized construction and issued a site-specific construction permit or combined license with respect to such facility (without regard to whether the reactor design was approved after December 31, 1993).
-
(iv) the production of electricity from any advanced nuclear facility (as defined in section 45J(d)(2)),
Citations to §45J(e)(1)
-
(I) In the case of a mutual or cooperative electric company described in this paragraph or an organization described in section 1381(a)(2), income received or accrued in connection with an election under section 45J(e)(1) shall be treated as an amount collected from members for the sole purpose of meeting losses and expenses.