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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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Business Roundtable filed 1 comment on this docket between Mar 23, 2023 and Mar 23, 2023. 24 other organizations filed here. The comment window closed 1226d ago.

What Business Roundtable filed (1)

Mar 23, 2023· Comment from Business Roundtable· IRS-2023-0001-0030

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

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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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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) (IRS) — Business Roundtable | OpenPolis