Month: January 2023

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Five-Minute Tax Briefing

Five-Minute Tax Briefing®January 10, 2023No. 2023-01 Item for Tuesday, January 3, 2023 Interim Guidance on the New Corporate AMT: The Inflation Reduction Act of 2022 amended IRC Sec. 55, which imposes a new 15% Corporate Alternative Minimum Tax (CAMT) imposed on the “adjusted financial statement income” of an applicable corporation. The IRS has released a notice to …

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Month: January 2023

Five-Minute Tax Briefing

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