The U.S. IRS has announced the issuance of proposed regulations to provide guidance on the Corporate Alternative Minimum Tax (CAMT), which were published in the Federal Register on 13 September 2024. The IRS has also issued Notice 2024-66, which waives the penalty for a corporation's failure to pay estimated tax with respect to its CAMT for a taxable year that begins after 31 December 2023, and before 1 January 2025. --- IRS issues proposed regulations for Corporate Alternative Minimum Tax WASHINGTON — The Internal Revenue Service today issued proposed regulations to provide guidance on the Corporate Alternative Minimum Tax (CAMT)....