WASHINGTON, Dec. 19 -- Internal Revenue Service has issued a rule called: Excise Tax on Repurchase of Corporate Stock; Correction.
The rule was published in the Federal Register on Dec. 19 by Oluwafunmilayo A. Taylor, Chief, Publications and Regulations Section, Associate Chief Counsel. (Procedure and Administration).
Summary: This document includes corrections to Treasury Decision 10037 published in the Federal Registeron Monday, November 24, 2025. Treasury Decision 10037 contains final regulations that provide guidance regarding the application of the excise tax on repurchases of corporate stock made after December 31, 2022.
For more information, contact Concerning * 58.4501-7, Brittany N. Dobi of the Office of Associate Chief Counsel ...