Department of Treasury December 26, 2024 – Federal Register Recent Federal Regulation Documents

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Corporate Alternative Minimum Tax Applicable After 2022; Technical Correction

Document Number: 2024-29958

Type: Proposed Rule

Date: 2024-12-26

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

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.

https://regulations.justia.com/regulations/fedreg/2024/12/26/2024-29958.html