SECTION 3. SCOPE
Internal Revenue Bulletin 2002-29 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure applies to investor-owned public utility companies that, pursuant to transition legislation, receive an irrevocable financing order from an appropriate State agency determining the amount of transition costs the utility will be permitted to recover through qualifying securitization of an intangible property right created under the transition legislation.
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