1120-ND Form
Definition
Return for Nuclear Decommissioning Funds and Certain Related Persons. This form is used by all section 468A nuclear decommissioning funds to report contributions received, income earned, the administrative expenses of operating the fund, and the tax on modified gross income. The form is also used to report the section 4951 initial taxes on self-dealing. The form must be filed by the 15th day of the 3rd month after the end of its tax year.
