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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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U.S. Chamber of Commerce filings
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U.S. Chamber of Commerce filed 2 comments on this docket between Mar 23, 2023 and Mar 23, 2023. 24 other organizations filed here. The comment window closed 1226d ago.

What U.S. Chamber of Commerce filed (2)

Mar 23, 2023· Comment from U.S. Chamber of Commerce· IRS-2023-0001-0051

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

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Mar 23, 2023· Comment from U.S. Chamber of Commerce· IRS-2023-0001-0052

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

View on regulations.gov →

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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