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Notice 2025-49, page 627.

Internal Revenue Bulletin 2025-44 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice provides additional interim guidance to reduce the compliance burdens and costs associated with the application of the corporate alternative minimum tax (CAMT). Specifically, this notice provides rules for certain adjustments to adjusted financial statement income and rules for proposed applicability dates and reliance on the CAMT Proposed Regulations.

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▸Contents — Internal Revenue Bulletin 2025-44
Internal Revenue Bulletin 2025-44

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