Tax blog
Treasury and the IRS have released interim guidance for the new corporate AMT.
The Inflation Reduction Act, which was passed last summer, established the corporate alternative minimum tax. On December 27, the IRS and the Treasury Department released Notice 2023-07 https://www.irs.gov/pub/irs-drop/n-23-07.pdf, which offers temporary guidance regarding the implementation of the new corporate alternative
January 9, 2023
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