Dec 9, 2025· Comment from American Chemistry Council· IRS-2025-0202-0012
Filed on regulations.gov — full text not in the inline record.
IRSNonrulemakingIRS-2025-0202
Additional Interim Guidance Simplifying the Application of the Corporate Alternative Minimum Tax (Notice 2025-49)
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Dec 9, 2025
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American Chemistry Council filed 1 comment on this docket between Dec 9, 2025 and Dec 9, 2025. 1 other organizations filed here. The comment window closed 239d ago.
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Abstract
This notice provides additional interim guidance to reduce the compliance burdens and costs associated with the application of the corporate alternative minimum tax (CAMT) under §§ 55, 56A, and 59 of the Internal Revenue Code (Code).
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