What Corporate Alternative Minimum Tax (CAMT) under the Inflation Reduction Act of 2022 (IRC § 55) requires
The Corporate Alternative Minimum Tax (CAMT) imposes a 15% minimum tax on the adjusted financial statement income (AFSI) of applicable corporations with average annual AFSI exceeding $1 billion, as established by Section 10101 of the Inflation Reduction Act of 2022, amending Internal Revenue Code § 55.
Pillar: Tax & Transfer Pricing · Authority: Internal Revenue Service (IRS), U.S. Department of the Treasury · Version: 1.0.0 · Last updated:
Primary source: https://www.irs.gov/pub/irs-drop/n-2023-7.pdf
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Primary Citations — 7 traced to source
- Internal Revenue Code § 55 - Alternative Minimum Tax Imposed
- Internal Revenue Code § 56A - Adjusted Financial Statement Income Defined
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