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ROADMAP EXCERPT: CORPORATE ALTERNATIVE MINIMUM TAX (CAMT)



The Inflation Reduction Act of 2022 created the Corporate Alternative Minimum
Tax (CAMT), imposing a 15% minimum tax on large corporations’ AFSI for tax years
after Dec. 31, 2022.

On Sept. 13, 2024, the Treasury and IRS issued proposed rules under §56A, §59
and §1502 (REG-112129-23, 89 Fed. Reg. 75,062).

This roadmap provides an easy-to-follow explanation of the CAMT regulations so
you can stay compliant, avoid errors, and improve your tax strategies.

You’ll get insights on key aspects of the proposed rules including:

 * CAMT avoidance transactions
 * Hedging activities
 * Reclassification from applicable corporation status
 * Treatment of depreciable property
 * Partnership contributions and distributions

Download your complimentary excerpt today.


First Name* Last Name* Business Email * Company* Phone* Job Title* --Please
Select-- Academic Faculty/Staff Admin/Assistant Analyst/Specialist Board Member
Consultant Controller/Comptroller CPA/Accountant C-Suite/President/EVP
Intern/Student Librarian Manager/Supervisor Marketing/Business Development
Partner/Managing Partner/Practice Group Leader Senior VP/VP/Director
Organization Type* --Please Select-- Tax/Accounting Firm Corporation
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