Strategy Inc avoids CAMT as IRS guidance excludes bitcoin unrealized gains from AFSI

Strategy Inc

Treasury/IRS interim guidance on Sept 30, 2025 allows corporations to exclude unrealized digital asset gains/losses from AFSI for CAMT.
Company previously expected to be subject to 15% CAMT in 2026+ due to bitcoin fair value gains under ASU 2023-08.
Based on the guidance, company no longer expects to be subject to CAMT from its bitcoin unrealized gains.
Company adopted ASU 2023-08 on Jan 1, 2025, requiring bitcoin to be measured at fair value with gains/losses in net income.

This headline and bullets were generated automatically by deepseek-v4-flash:cloud@v2 from the public filing. Read the source on SEC.gov before relying on any specific claim. Not investment advice. See methodology for how this pipeline works.