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IRSNonrulemakingIRS-2023-0001

Initial Guidance Regarding the Application of the Corporate Alternative Minimum Tax under Sections 55, 56A, and 59 of the Internal Revenue Code (Notice 2023-7)

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American Bankers Association filed 2 comments on this docket between Mar 16, 2023 and Dec 21, 2023. 24 other organizations filed here. The comment window closed 1226d ago.

What American Bankers Association filed (2)

Dec 21, 2023· Comment from American Bankers Association· IRS-2023-0001-0067

The American Bankers Association is pleased to provide additional comments on Notice 2023-7. Please do not hesitate to contact Joey Connor (JConnor@aba.com) with any questions. Thank you.

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Mar 16, 2023· Comment from American Bankers Association· IRS-2023-0001-0021

The American Bankers Association respectfully submits its comments to Notice 2023-7 (attached).

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Abstract

This notice announces that the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to issue proposed regulations (forthcoming proposed regulations) addressing the application of the new corporate alternative minimum tax (CAMT), as added to the Internal Revenue Code (Code) by the enactment of § 10101 of Public Law 117-169, 136 Stat. 1818, 1818-1828 (August 16, 2022), commonly referred to as the Inflation Reduction Act of 2022 (IRA).

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