Notice 2023-7: First Peak at Corporate AMT Guidance
The U.S. Department of the Treasury and IRS on December 27, 2022, issued guidance regarding the new corporate alternative minimum tax…
Source: lexology.com
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Treasury Releases Guidance On 15% Corporate Minimum Tax, 1% Tax On Stock Buybacks - Tax Authorities
On December 27, 2022, Treasury released Notices 2023-7 and 2023-2 (the "Notices"). The Notices provide initial guidance on the 15% corporate minimum tax on the book income of large corporations (the "CAMT")...
Source: mondaq.com