§11811

Apache Corporation and Subsidiaries, Petitioner 165 T.C. No. 11 · 2025

16 and 2017. The relevant provisions—section 172(b)(1), (2), and (3), as well as section 172(f)— were all amended after 1976 and before 2016, including a full reenactment of section 172(b) and (f) in 1990. Omnibus Budget Reconciliation Act of 1990 § 11811, 104 Stat. at 1388–530. Thus, while the text of the statute in 1976 offers historical context, it is not our focus. And, as we have explained, our own Court, courts of appeals, Congressional committees, and even the Government itself have read

Sealy Mattress Company and Subsidiaries , f.k.a. Ohio-Sealy Mattress Manufacturing Company and Subsidiaries, Petitioners 107 T.C. No. 11 · 1996

lity and tort liability losses and costs of decommissioning nuclear power plants (section 172(k)) in 1984. Deficit Reduction Act of 1984 (DEFRA), Pub. L. 98-369, sec. 91(d)(2), 98 Stat. 606.3 3The Revenue Reconciliation Act of 1990, Pub. L. 101-508, sec. 11811(b)(1), 104 Stat. 1388-532, combined sec. 172(j) (relating to product liability losses) and sec. 172(k) (relating to deferred statutory or tort liability losses and nuclear decommissioning costs) and redesignated them as sec. 172(f) (provid

The Ohio Mattress Company Licensing and Components Group and Subsidiaries f.k.a. Sealy, Incorporated and Subsidiaries, Petitioners 107 T.C. No. 11 · 1996

lity and tort liability losses and costs of decommissioning nuclear power plants (section 172(k)) in 1984. Deficit Reduction Act of 1984 (DEFRA), Pub. L. 98-369, sec. 91(d)(2), 98 Stat. 606.3 3The Revenue Reconciliation Act of 1990, Pub. L. 101-508, sec. 11811(b)(1), 104 Stat. 1388-532, combined sec. 172(j) (relating to product liability losses) and sec. 172(k) (relating to deferred statutory or tort liability losses and nuclear decommissioning costs) and redesignated them as sec. 172(f) (provid

Sealy Corporation and Subsidiaries, f.k.a. The Ohio Mattress Company and Subsidiaries, Petitioners 107 T.C. No. 11 · 1996

lity and tort liability losses and costs of decommissioning nuclear power plants (section 172(k)) in 1984. Deficit Reduction Act of 1984 (DEFRA), Pub. L. 98-369, sec. 91(d)(2), 98 Stat. 606.3 3The Revenue Reconciliation Act of 1990, Pub. L. 101-508, sec. 11811(b)(1), 104 Stat. 1388-532, combined sec. 172(j) (relating to product liability losses) and sec. 172(k) (relating to deferred statutory or tort liability losses and nuclear decommissioning costs) and redesignated them as sec. 172(f) (provid

Sealy Corporation and Subsidiaries, f.k.a. The Ohio Mattress Company and Subsidiaries, Petitioners 107 T.C. No. 11 · 1996

lity and tort liability losses and costs of decommissioning nuclear power plants (section 172(k)) in 1984. Deficit Reduction Act of 1984 (DEFRA), Pub. L. 98-369, sec. 91(d)(2), 98 Stat. 606.3 3The Revenue Reconciliation Act of 1990, Pub. L. 101-508, sec. 11811(b)(1), 104 Stat. 1388-532, combined sec. 172(j) (relating to product liability losses) and sec. 172(k) (relating to deferred statutory or tort liability losses and nuclear decommissioning costs) and redesignated them as sec. 172(f) (provid

Sealy Corporation and Subsidiaries, f.k.a. The Ohio Mattress Company and Subsidiaries, Petitioners 107 T.C. No. 11 · 1996

lity and tort liability losses and costs of decommissioning nuclear power plants (section 172(k)) in 1984. Deficit Reduction Act of 1984 (DEFRA), Pub. L. 98-369, sec. 91(d)(2), 98 Stat. 606.3 3The Revenue Reconciliation Act of 1990, Pub. L. 101-508, sec. 11811(b)(1), 104 Stat. 1388-532, combined sec. 172(j) (relating to product liability losses) and sec. 172(k) (relating to deferred statutory or tort liability losses and nuclear decommissioning costs) and redesignated them as sec. 172(f) (provid

Intermet Corporation & Subsidiaries, Petitioner 117 T.C. No. 13 · 2001

Intermet Corporation & Subsidiaries, Petitioner 111 T.C. No. 16 · 1998

Intermet v. CIR · Cir.

Intermet Corporation & Subsidiaries v. Commissioner of Internal Revenue 209 F.3d 901 · Cir.

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