Comment from Coinbase, Inc. and MicroStrategy Incorporated

Summary: Coinbase, Inc. and MicroStrategy Incorporated are requesting that the Treasury Department adjust the Corporate Alternative Minimum Tax (CAMT) regulations to exclude unrealized gains and losses on cryptocurrency holdings from "adjusted financial statement income" (AFSI). They argue that the current interaction between CAMT and new accounting standards creates unintended tax consequences, violates constitutional principles regarding the realization of income, and creates a disadvantage for domestic corporations compared to foreign ones.