Analyzing the Constraints of the OECD Corporate Mediation Process
Tax Notes Talk
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The Taxation of Decommissioning a Nuclear Facility
The course of decommissioning a reactor is so prohibitive that it's common practice for the seller of a nuclear facility to give the buyer cash in consideration. However, the IRS has consistently refused to allow purchasers of such facilities that excludes such payments from their income under the Oxford paper doctrine. The court sided with the IRS on this issue.
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