Subpart A—Excise Tax on Stock Repurchases
26 C.F.R. Part 58 — Stock Repurchase Excise Tax · 2026 edition · updated 2026-10-04 · United States
Sections in this part
- § 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…
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