Data / Federal rules / 2025-23460
Excise Tax on Repurchase of Corporate Stock; Correction
The Internal Revenue Service published this final rule in the Federal Register on December 19, 2025. It took effect on December 19, 2025.
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What the agency says
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.
Key facts
- Document number
- 2025-23460
- Type
- Final rule
- Action
- Final rule; correction and correcting amendments
- Agency
- Treasury Department; Internal Revenue Service
- Published
- December 19, 2025
- Takes effect
- December 19, 2025
- Dates
- Effective date: These corrections are effective on December 19, 2025.
- Docket
- TD 10037
- Regulation ID (RIN)
- 1545-BQ59
- Code of Federal Regulations
- 26 CFR 58
- Topics
- Excise taxes; Reporting and recordkeeping requirements; Stocks
- Pages
- 2
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Everything from the Internal Revenue Service · Rules on excise taxes · Rules on reporting and recordkeeping requirements · Published in December 2025
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