1545-BQ84 202404 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Corporate Alternative Minimum Tax

The proposed regulations would provide guidance on the application of the new corporate alternate minimum tax (CAMT), as added to the Internal Revenue Code by the enactment of Section 10101 of Public Law 117-169, 136 Stat. 1818, 1818-1828 (August 16, 2022), commonly referred to as the Inflation Reduction Act of 2022.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage Undetermined Undetermined 26 CFR 1.56A-0 26 CFR 1.56A-1 26 CFR 1.56A-2 26 CFR 1.56A-3 26 CFR 1.56A-4 26 CFR 1.56A-5 26 CFR 1.56A-6 ... 26 U.S.C. 56A 26 U.S.C. 59 26 U.S.C. 1502 26 U.S.C. 7805 No NPRM 07/00/2024 REG-112129-23 Drafting attorney: Madeline Padner (202) 317-7006 Reviewing attorney: John Aramburu (202) 317-7006 Treasury attorney: Heather Harman (202) 622-2623 and Dan Penrith (202) 679-2039 CC:ITA Undetermined None No No No James Yu Senior Counsel 1545 Internal Revenue Service IRS 202 317-4718 855 576-2338 james.yu@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 4501, Washington DC 20224