# Excise Tax on Repurchase of Corporate Stock
> **IRS** · Final regulations. · Published 2025-11-24 · Effective 2025-11-24 · 90 FR 53144
## Document
- **Document number:** 2025-20721
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 90 FR 53144
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2025/11/24/2025-20721/excise-tax-on-repurchase-of-corporate-stock)
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