JD Supra

Final Treasury Regulations Significantly Limit Application of 1% Corporate Stock Buyback Tax Rules

The U.S. government has issued final regulations significantly limiting the situations where a corporation will be liable for the 1% corporate ...
JournalofAccountancy

Draft form, instructions posted for corporate AMT

The IRS has released a draft form and draft instructions to the form for the corporate alternative minimum tax (AMT). The draft instructions provide a safe harbor, simplified method for determining if ...
JD Supra

Treasury and IRS Issue Final Regulations on the Stock Repurchase Excise Tax: Key Changes for M&A and Foreign Affiliates

The IRS and Treasury have issued final regulations (TD 10037) that eliminate stock repurchase excise tax exposure for M&A transactions, ...
Accounting Today

IRS and Treasury propose guidance on CAMT

The Internal Revenue Service and the Treasury Department issued proposed regulations Thursday offering guidance on the Corporate Alternative Minimum Tax. The Inflation Reduction Act created the CAMT, ...