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IRS Issues Notice on Interim Simplified Method for Determining Applicable Corporation Status
June 24, 2025

WASHINGTON, June 24 -- The Internal Revenue Service issued the following "notice" (No. 2025-27) on June 23, 2025, entitled "Interim Simplified Method for Determining Applicable Corporation Status; Waiver of Certain Additions to Tax under Section 6655".

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SECTION 1. OVERVIEW

This notice provides interim guidance regarding the application of the corporate alternative minimum tax (CAMT) and relief from certain additions to tax for an ap . . .

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