other · IRS · Rule · Published 2025-11-24 · Effective 2025-11-24 · 90 FR 53144
Document
Document number
2025-20721
Federal Register citation
90 FR 53144
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2025-11-24
Effective date
2025-11-24
Treasury docket
TD 10037
Abstract
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.