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Notice 2023-7: First Peak at Corporate AMT Guidance
The U.S. Department of the Treasury and IRS on December 27, 2022, issued guidance regarding the new corporate alternative minimum tax…
Joe biden
Us congress
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International tax
Helpful incentives to produce semiconductors
Organization for economic cooperation
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European union
Holland knight
Inflation reduction act
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Covered nonrecognition transaction
Covered nonrecognition
Covered recognition transaction
Covered recognition
Treasury Releases Guidance On 15% Corporate Minimum Tax, 1% Tax On Stock Buybacks - Tax Authorities
On December 27, 2022, Treasury released Notices 2023-7 and 2023-2 (the "Notices"). The Notices provide initial guidance on the 15% corporate minimum tax on the book income of large corporations (the "CAMT").
Corporation status
Inflation reduction act
Buyback tax
Buyback tax notice
Treasury regulations
Nonrecognition transactions
Covered nonrecognition transaction
Covered nonrecognition
Nonrecognition transaction
Treasury releases guidance on 15 corporate minimum tax
Tax on stock buybacks
Income tax
Tax authorities
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