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IRS GuideWire December 15, 2023

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*Issue Number:*    N-2024-10

*Inside This Issue*
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Notice 2024-10 [ [link removed] ] provides additional interim guidance regarding the application of the new corporate alternative minimum tax (CAMT), as added to the Code by the Inflation Reduction Act of 2022. Specifically, the notice provides additional rules for determining the adjusted financial statement income (AFSI) of a U.S. Shareholder when a controlled foreign corporation (CFC) pays a dividend to the U.S. Shareholder or another CFC and modifies and clarifies the interim guidance provided in Notice 2023-64 regarding the applicable financial statement (AFS) of members of a tax consolidated group.

Notice 2024-10 will in IRB: 2024-3, dated 01/16/2024.

 

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