Finanse publiczne · 26.12.2024

Corporate Alternative Minimum Tax Applicable After 2022; Technical Correction

This document contains technical corrections to a notice of proposed rulemaking (REG-112129-23), which was published in the Federal Register on Friday, September 13, 2024. REG-112129-23 contains proposed regulations that relate to the application of the corporate alternative minimum tax, which is imposed on the adjusted financial statement income of certain corporations for applicable taxable years beginning after 2022.

Source: Federal Register — Department of the TreasuryOpen original release →

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