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IRS GuideWire June 7, 2023

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*Issue Number:*? ? N-2023-42

*Inside This Issue*
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Notice 2023-42 [ [link removed] ] provides relief from the addition to tax under ? 6655 of the Internal Revenue Code (Code) in connection with the application of the new corporate alternative minimum tax (CAMT), as added to Code by the enactment of ? 10101 of Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly referred to as the Inflation Reduction Act of 2022 (IRA).

Notice 2023-42 will be in IRB: 2023-26, dated June 26, 2023.

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