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TREAS/IRS RIN: 1545-BQ84 Publication ID: Fall 2023 
Title: ●Corporate Alternative Minimum Tax 
Abstract:

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 10101 of Public Law 117-169, 136 Stat. 1818, 1818-1828 (August 16, 2022), commonly referred to as the Inflation Reduction Act of 2022.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 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    ...     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 56A    26 U.S.C. 59    26 U.S.C. 1502    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2023 
Additional Information: REG-112129-23 Drafting attorney: Madeline Padner (202) 317-7006 Reviewing attorney: John Aramburu (202) 317-7006 Treasury attorney: Timothy Powell (202) 293-8059 CC:ITA
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
James Yu
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4545,
Washington, DC 20224
Phone:202 317-4718
Fax:855 576-2338
Email: james.yu@irscounsel.treas.gov