Interim guidance issued Tuesday by the IRS on the Sec. 55 corporate alternative minimum tax (AMT) contains several changes for which the AICPA advocated. One such change in Notice 2025-28 is the ...
The IRS on Monday issued interim guidance regarding the application of the Sec. 55 corporate alternative minimum tax (AMT). The guidance in Notice 2025-27 provides an optional simplified method for ...
The One Big Beautiful Bill Act (OBBBA) ensures the permanence of higher exemption amounts and phase-out thresholds for the Alternative Minimum Tax (AMT), initially set by the 2017 Tax Cuts and Jobs ...
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