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Notice 2025-46, page 533.

Internal Revenue Bulletin 2025-43 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice provides interim guidance regarding the application of the Corporate Alternative Minimum Tax to domestic corporate transactions, financially troubled companies, and tax consolidated groups.

EXCISE TAX

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▸Contents — Internal Revenue Bulletin 2025-43

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