Data / Federal rules / 2025-20721
Excise Tax on Repurchase of Corporate Stock
The Internal Revenue Service published this final rule in the Federal Register on November 24, 2025. It took effect on November 24, 2025.
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What the agency says
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.
Key facts
- Document number
- 2025-20721
- Type
- Final rule
- Action
- Final regulations
- Agency
- Treasury Department; Internal Revenue Service
- Published
- November 24, 2025
- Takes effect
- November 24, 2025
- Dates
- Effective date: The final regulations are effective on November 24, 2025.
- Docket
- TD 10037
- Regulation ID (RIN)
- 1545-BQ59
- Code of Federal Regulations
- 26 CFR 1; 26 CFR 58
- Topics
- Excise taxes; Income taxes; Reporting and recordkeeping requirements; Stocks
- Pages
- 47
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Everything from the Internal Revenue Service · Rules on excise taxes · Rules on income taxes · Rules on reporting and recordkeeping requirements · Published in November 2025
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.