current reclamation costs
Defined in 1 place of the United States Code.
The term “current reclamation costs” means the amount which the taxpayer would be required to pay for qualified reclamation costs if the reclamation activities were performed currently.
Source
- 1994–present26 U.S.C. § 468Internal Revenue Code · Special rules for mining and solid waste reclamation and closing costs · for purposes of this section