Made in America: International Tax Reform 2.0 – Part 3

Abstract

This is Part 3 of the author’s article, “Made in America: International Tax Reform 2.0”. It first considers the Inflation Reduction Act of 2022, followed by an exploration of the new Corporate Alternative Minimum Tax based on information available as of 5 February 2023, the date this article was written. It then deals with the Excise Tax on Repurchases of Corporate Stock.