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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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