Federal housing law
26 C.F.R. Part 58 — Stock Repurchase Excise Tax
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026
- Last updated
- 2026-10-04
- Contents
- 2 chapters · 23 sections
- Jurisdiction
- United States
Contents
▸Subpart A—Excise Tax on Stock Repurchases
Overview- § 58.4501-0 Table of contents.
- § 58.4501-1 Excise tax on stock repurchases.
- § 58.4501-2 General rules regarding excise tax on stock repurchases.
- § 58.4501-3 Exceptions.
- § 58.4501-4 Application of netting rule.
- § 58.4501-5 Examples.
- § 58.4501-6 Applicability dates.
- § 58.4501-7 Special rules for acquisitions or repurchases of stock of certain foreign corporat…
▸Subpart B—Procedure and Administration
Overview- § 58.6001-1 Notice or regulations requiring records, statements, and special returns.
- § 58.6011-1 General requirement of return, statement, or list.
- § 58.6060-1 Reporting requirements for tax return preparers.
- § 58.6061-1 Signing of returns and other documents.
- § 58.6065-1 Verification of returns.
- § 58.6071-1 Time for filing returns.
- § 58.6091-1 Place for filing tax returns under chapter 37 of the Internal Revenue Code.
- § 58.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer an…
- § 58.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refu…
- § 58.6151-1 Time and place for paying of tax shown on returns.
- § 58.6694-1 Section 6694 penalties.
- § 58.6695-1 Other assessable penalties with respect to the preparation of tax returns or claim…
- § 58.6696-1 Claims for credit or refund by tax return preparers.