Lina Dimachkieh

Lina Dimachkieh

Vinson & Elkins LLP

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Inflation Reduction Act of 2022: Corporate Alternative Minimum Tax

On August 16, 2022, the Inflation Reduction Act of 2022 (the “IRA”) was enacted into law. Among other changes to the Internal Revenue Code of 1986, as amended (the “Code”), the IRA imposes a 15% corporate alternative minimum...more

8/24/2022  /  Alternative Minimum Tax , Foreign Tax Credits , GAAP , Inflation Reduction Act (IRA) , Internal Revenue Code (IRC) , Master Limited Partnerships , Partnerships , Tax Credits , Taxable Income
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