Comment from Miller & Chevalier Chartered

Summary: Miller & Chevalier Chartered, a tax firm, is commenting on behalf of a client regarding the Corporate Alternative Minimum Tax (CAMT). They oppose the proposed regulations because they create disparate treatment for qualified film and television production costs, arguing that the IRS should provide a "Regulatory Authority Adjustment" to ensure consistent treatment regardless of whether costs are recovered under Section 167/168 or Section 181.