Data / Federal rules / 2024-29958
Corporate Alternative Minimum Tax Applicable After 2022; Technical Correction
The Internal Revenue Service published this proposed rule in the Federal Register on December 26, 2024. Comments closed on January 16, 2025.
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What the agency says
This document contains technical corrections to a notice of proposed rulemaking (REG-112129-23), which was published in the Federal Register on Friday, September 13, 2024. REG-112129-23 contains proposed regulations that relate to the application of 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
- 2024-29958
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking; technical correction
- Agency
- Treasury Department; Internal Revenue Service
- Published
- December 26, 2024
- Comments due
- January 16, 2025
- Dates
- Written or electronic comments are still being accepted and must be received by Thursday, January 16, 2025.
- Docket
- REG-112129-23
- Regulation ID (RIN)
- 1545-BQ84
- Code of Federal Regulations
- 26 CFR 1
- Pages
- 7
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Everything from the Internal Revenue Service · Published in December 2024
Read from the Federal Register API, last updated 2026-10-24. 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.