Notice 2025-46: Interim Guidance Regarding the Application of the Corporate Alternative Minimum Tax to Domestic Corporations

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September 30, 2025

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Issue Number: Notice-2025-46

Inside This Issue

Notice 2025-46 will provide interim guidance regarding the application of the Corporate Alternative Minimum Tax to domestic corporate transactions, financially troubled companies, and tax consolidated groups.

Notice 2025-46 will be in IRB: 2025-43, dated: October 20, 2025

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