Loading
Loading
Your feedback directly shapes Sporos.
Sign in to track your feedback history
This document contains final regulations that provide guidance regarding the application of the excise tax on repurchases of corporate stock made after December 31, 2022. The regulations affect certain publicly traded corporations that repurchase their stock or whose stock is acquired by certain specified affiliates.
Published
Nov 24, 2025
Effective
Nov 24, 2025
Citation
90 FR 53144
Agencies
2
Full text not available in our database.
View on Federal Register →Get a plain-English explanation of what this regulation does, which agencies are responsible, and how it affects existing rules.
No document text available yet
TD 10037
1545-BQ59
26 CFR 1
26 CFR 58