### Question
How is the "current reclamation costs" defined?


### Answer
The term **current reclamation costs** is defined in *26 U.S.C. § 468* as follows -

> the amount which the taxpayer would be required to pay for qualified reclamation costs if the reclamation activities were performed currently

#### Citation:
  - *26 U.S.C. § 468*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter E-Accounting Periods and Methods of Accounting > PART II-METHODS OF ACCOUNTING > Subpart C-Taxable Year for Which Deductions Taken**

