Data / Federal rules / 2026-02748
Excise Tax on Repurchase of Corporate Stock; Correction
The Internal Revenue Service published this final rule in the Federal Register on February 11, 2026. It took effect on February 11, 2026.
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What the agency says
This document includes corrections to final regulations (TD 10037) published in the Federal Register (90 FR 53144) on Monday, November 24, 2025, providing guidance regarding the application of the excise tax on repurchases of corporate stock made after December 31, 2022.
Key facts
- Document number
- 2026-02748
- Type
- Final rule
- Action
- Final rule; correcting amendments
- Agency
- Treasury Department; Internal Revenue Service
- Published
- February 11, 2026
- Takes effect
- February 11, 2026
- Dates
- Effective date: These corrections are effective on February 11, 2026.
- Docket
- TD 10037
- Regulation ID (RIN)
- 1545-BQ59
- Code of Federal Regulations
- 26 CFR 58
- Topics
- Excise taxes; Reporting and recordkeeping requirements; Stocks
- Pages
- 1
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Everything from the Internal Revenue Service · Rules on excise taxes · Rules on reporting and recordkeeping requirements · Published in February 2026
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.