# Excise Tax on Repurchase of Corporate Stock-Procedure and Administration
> **IRS** · Final regulations. · Published 2024-07-03 · Effective 2024-06-28 · 89 FR 55045
## Document
- **Document number:** 2024-14426
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 89 FR 55045
- **CFR reference:** 26 CFR 58
- **Publication date:** 2024-07-03
- **Effective date:** 2024-06-28
- **Treasury docket:** TD 10002
## Abstract

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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2024/07/03/2024-14426/excise-tax-on-repurchase-of-corporate-stock-procedure-and-administration)
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