Finanse publiczne · 24/11/2025

Excise Tax on Repurchase of Corporate Stock

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.

Source: Federal Register — Department of the TreasuryOpen original release →

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