Data / Federal rules / 2024-28217
Corporate Alternative Minimum Tax Applicable After 2022
The Internal Revenue Service published this proposed rule in the Federal Register on December 4, 2024. Comments closed on January 16, 2025.
SpecStream is the live web data engine for teams and agents. It reads every rule and proposed rule in the Federal Register each morning, and this page is that reading. Name your industry once and new rules, comment deadlines and effective dates arrive in your sheet, CRM, Slack or agent as they are published.
What the agency says
This document extends the period to submit comments for a notice of proposed rulemaking (REG-112129-23), while retaining the deadline to submit requests to speak at, and outlines for, the public hearing for the proposed rulemaking which was published in the Federal Register on Friday, September 13, 2024. The proposed regulations relate to the corporate alternative minimum tax, which is imposed on the adjusted financial statement income of certain corporations for applicable taxable years beginning after 2022.
Key facts
- Document number
- 2024-28217
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking; extension of comment period
- Agency
- Treasury Department; Internal Revenue Service
- Published
- December 4, 2024
- Comments due
- January 16, 2025
- Dates
- The comment period to submit written or electronic comments for the notice of proposed rulemaking published on September 13, 2024 (89 FR 75062) is extended from December 12, 2024, to Thursday, January 16, 2025. The deadline to request to speak at the public hearing and the deadline for submitting outlines for speaking at the public hearing, as stated in the notice of proposed rulemaking (REG-112129-23) published on September 13, 2024 (89 FR 75062) remains December 12, 2024. The IRS must receive speakers' outlines of the topics to be discussed at the public hearing by December 12, 2024. If no o
- Docket
- REG-112129-23
- Regulation ID (RIN)
- 1545-BQ84
- Code of Federal Regulations
- 26 CFR 1
- Pages
- 2
Other documents from the Internal Revenue Service
| Document | Type | Published |
|---|---|---|
| Guidance Under Section 355 Concerning Device and Active Trade or Business; Partial Withdrawal 2026-21568 | Proposed rule | Oct 21 |
| Regulations Regarding Payment of Tax by Commercially Acceptable Means 2026-21267 | Final rule | Oct 19 |
| Non-Applicability of Section 357(c) to Consolidated Groups 2026-21253 | Final rule | Oct 16 |
| Premium Tax Credit 2026-21056 | Proposed rule | Oct 15 |
| Application of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to the Refunded Portion of Certain Federal Refundable Tax Credits; Hearing Cancellation 2026-20790 | Proposed rule | Oct 9 |
| Transparency in Coverage 2026-20447 · significant | Final rule | Oct 6 |
| Federal Scholarship Tax Credit 2026-20277 | Proposed rule | Oct 2 |
| Federal Scholarship Tax Credit 2026-20264 | Final rule | Oct 2 |
Everything from the Internal Revenue Service · Published in December 2024
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.