Mike Resnick of Eversheds Sutherland discusses the effects on taxpayers of the corporate alternative minimum tax and its recently released guidance. For additional coverage, read these articles in Tax Notes:Proposed Regs for Corporate AMT Will Address Partnership SharesCorporate AMT Consolidation Rules Flow From Tax PrinciplesFinancial Firm Highlights Potential for Corporate AMT DistortionTreasury Official Explains Confusing Rule in Corporate AMT NoticeCorporate AMT Depreciation Tweaks Unsurprising but WelcomeGuidance Fills In Some Blanks on Corporate AMTFollow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.This episode is sponsored by the Tax Attorney Recruiting Event. For more information, visit the-tare.com.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart