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IRSNonrulemakingIRS-2023-0043

Additional Interim Guidance Regarding the Application of the Corporate Alternative Minimum Tax under Sections 55, 56A, and 59 of the Internal Revenue Code (Notice 2023-64)

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U.S. Chamber of Commerce filed 1 comment on this docket between Oct 13, 2023 and Oct 13, 2023. 14 other organizations filed here. The comment window closed 1020d ago.

What U.S. Chamber of Commerce filed (1)

Oct 13, 2023· Comment from U.S. Chamber of Commerce· IRS-2023-0043-0027

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

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Abstract

This notice provides additional interim guidance to further clarify the application of the new corporate alternative minimum tax (CAMT). The CAMT was 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), effective for taxable years beginning after December 31, 2022.

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