2025›Notice 2025-49 provides additional interim guidance on
Specific Instructions
2025 Inst 4626 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
In this part
- Item A
- Item B
- Item C
- Part I—Applicable Corporation Determination
- Part II—Corporate Alternative Minimum Tax (CAMT)
- Part III—Adjustment for Certain Taxes Under Section 56A(c)(5)
- Part IV—Corporate Alternative Minimum Tax—Foreign Tax Credit
- Part V—Members of a Controlled Group Treated as a Single Employer and FPMG Members…
- Part VI—Aggregate Pro-Rata Share of Adjusted Net Income or Loss of CFCs Described in…
- Schedule A—Pro-Rata Share of Adjusted Net Income or Loss of CFCs Described in Section…
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