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IRSNonrulemakingIRS-2025-0202

Additional Interim Guidance Simplifying the Application of the Corporate Alternative Minimum Tax (Notice 2025-49)

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American Petroleum Institute filed 1 comment on this docket between Nov 28, 2025 and Nov 28, 2025. 1 other organizations filed here. The comment window closed 239d ago.

What American Petroleum Institute filed (1)

Nov 28, 2025· Comment from American Petroleum Institute· IRS-2025-0202-0005

Filed on regulations.gov — full text not in the inline record.

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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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