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Federal Register (IRS) · Dec 19, 2025

Excise Tax on Repurchase of Corporate Stock; Correction

Tax Brief summary and classification of the original reporting.

Bottom Line

💡 Excise Tax on Repurchase of Corporate Stock; Correction. Worth reviewing for potential client impact.

Summary

[Rule] This document includes corrections to Treasury Decision 10037 published in the Federal Register on 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.

Classification

Category: fyiPriority: importantReason: Contains 'treasury' - significant update

Deadline

november

Affected Groups

All tax 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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