Data / Federal rules / 2024-14426
Excise Tax on Repurchase of Corporate Stock-Procedure and Administration
The Internal Revenue Service published this final rule in the Federal Register on July 3, 2024. It took effect on June 28, 2024.
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What the agency says
This document contains final regulations that provide guidance regarding the reporting and payment 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
- 2024-14426
- Type
- Final rule
- Action
- Final regulations
- Agency
- Treasury Department; Internal Revenue Service
- Published
- July 3, 2024
- Takes effect
- June 28, 2024
- Dates
- Effective date: These final regulations are effective on June 28, 2024.
- Docket
- TD 10002
- Regulation ID (RIN)
- 1545-BQ60
- Code of Federal Regulations
- 26 CFR 58
- Topics
- Excise taxes; Reporting and recordkeeping requirements
- Pages
- 7
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Everything from the Internal Revenue Service · Rules on excise taxes · Rules on reporting and recordkeeping requirements · Published in July 2024
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.