# Disposition of an interest in a nuclear power plant.
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correcting amendment.
**SUMMARY:**
This document contains a correction to final regulations (TD 9512) that were published in the *Federal Register* on Thursday, December 23, 2010 (75 FR 80697) relating to deductions for contributions to trusts maintained for decommissioning nuclear power plants.
**DATES:**
This correction is effective on January 21, 2011, and is applicable on December 23, 2010.
**FOR FURTHER INFORMATION CONTACT:**
Patrick S. Kirwan, (202) 622-3110 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations (TD 9512) that are the subject of this document are under section 468A of the Internal Revenue Code.
**Need for Correction**
As published, the final regulations (TD 9512) contain an error that may prove to be misleading and is in need of clarification.
**List of Subjects in 26 CFR Part 1**
Income taxes, Reporting and recordkeeping requirements.
**Correction of Publication**
Accordingly, 26 CFR part 1 is corrected by making the following correcting amendment:
**26 CFR Part 1**
**PART 1—INCOME TAXES**
*Paragraph 1* . The authority citation for part 1 continues to read in part as follows:
**Authority:**
26 U.S.C. 7805 * * *
**26 CFR Part 1**
*Par. 2.* Section 1.468A-6 is amended by revising the last sentence of paragraph (e)(3) *Example 2.* to read as follows:
§ 1.468A-6
(e) * * *
(3) * * *
**Example 2.**
* * * Pursuant to paragraph (e)(1)(iii) of this section, Y must file a request for a revised schedule of ruling amounts by March 15 of year 7
LaNita Van Dyke,
Branch Chief, Publications and Regulations, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).