US IRS releases interim guidance on 15% corporate alternative minimum tax
|Tax Alerts, National/Federal Taxation, L ...|United States
The United States (US) Treasury and Internal Revenue Service (IRS) released the first set of guidance on applying the new 15% tax.
Taxpayers can rely on this guidance until proposed regulations are issued later this year.
The guidance covers some issues that taxpayers have been waiting for, such as a simplified method for determining whether an entity constitutes an "applicable corporation" and the …
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