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TREAS/IRS RIN: 1545-AN73 Publication ID: Spring 2011 
Title: Consolidated Alternative Minimum Tax 
Abstract: This regulation will provide corporate taxpayers joining in the filing of a consolidated Federal income tax return with guidance necessary to calculate their alternative minimum tax liability. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 53    26 USC 55 to 59    26 USC 59A    26 USC 1502    26 USC 7805    ...   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/30/1992  57 FR 62251   
NPRM Comment Period End  03/01/1993    
Hearing  04/06/1993    
Next Action Undetermined  To Be Determined    
Additional Information: REG-209272-89 (IA-57-89) Drafting attorney: Martin Scully (202) 622-8066 Reviewing attorney: Stephen Toomey (202) 622-8441 CC: ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Martin Scully
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4141,
Washington, DC 20224
Phone:202 317-7007
Fax:202 317-4654
Email: martin.s.scully@irscounsel.treas.gov