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The IRA includes a 15% corporate alternative minimum tax (CAMT) based on book income for companies with average annual adjusted financialstatement income exceeding $1 billion. The corporate tax rate is currently a flat 21% rate. Limits on Deduction of Business Interest.
There is also a 15% corporate alternative minimum tax (CAMT) based on book income for companies with average annual adjusted financialstatement income exceeding $1 billion. The corporate tax rate is currently a flat 21% rate.
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