National Mining Association
IRSRulemakingIRS-2024-0046

Corporate Alternative Minimum Tax Applicable After 2022 (REG-112129-23)

RIN
1545-BQ84
Last modified
Jun 30, 2026
Comment window
closed 558d ago
National Mining Association filings
1

Activity

National Mining Association filed 1 comment on this docket between Dec 26, 2024 and Dec 26, 2024. 35 other organizations filed here. The comment window closed 558d ago.

What National Mining Association filed (1)

Dec 26, 2024· Comment from National Mining Association· IRS-2024-0046-0026

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

Abstract

This notice of proposed rulemaking provides proposed regulations that would address the application of the corporate alternative minimum tax, which is imposed on the adjusted financial statement income of certain corporations based on their applicable financial statements for applicable taxable years beginning after 2022.

View on regulations.gov →