Federal SJR95 seeks to disapprove an IRS rule on simplifying the Corporate Alternative Minimum Tax for partnerships.
Federal SJR95 is a joint resolution to disapprove a rule by the Internal Revenue Service concerning "Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships." The resolution aims to nullify the rule, ensuring it has no legal effect. This measure targets the IRS's Notice 2025–28, which provides interim guidance on applying the Corporate Alternative Minimum Tax to partnerships.
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