The U.S. IRS announced the issuance of Notice 2023-64 on 12 September 2023, which provides additional interim guidance on the rules for the new corporate alternative minimum tax. --- IRS clarifies rules for new corporate alternative minimum tax IR-2023-167, Sept. 12, 2023 WASHINGTON — The Department of Treasury and the Internal Revenue Service today issued Notice 2023-64 to provide additional interim guidance designed to help corporations determine whether the new corporate alternative minimum tax (CAMT) applies to them and how to compute the tax. Notice 2023-64, clarifies and supplements Notice 2023-07 and Notice 2023-20, issued earlier this year. Treasury and...