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Federal Register (IRS) · Nov 24, 2025
Excise Tax on Repurchase of Corporate Stock
Tax Brief summary and classification of the original reporting.
Bottom Line
💡 Excise Tax on Repurchase of Corporate Stock. General industry update.
Summary
[Rule] 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.
Classification
Category: backgroundPriority: informationalReason: General tax news
Deadline
december
Applies To
1120
Affected Groups
C-Corp practitioners
Related Topics
Original Source
We aggregate public tax updates and provide AI-assisted summaries. Please read the original reporting for full details.
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