Excise Tax on Repurchase of Corporate Stock; Correction
other · IRS · Rule · Published 2025-12-19 · Effective 2025-12-19 · 90 FR 59379
Document
Document number
2025-23460
Federal Register citation
90 FR 59379
CFR reference
26 CFR 58
Type
Rule
Action
Final rule; correction and correcting amendments.
Category
other
Sub-agency
IRS
Publication date
2025-12-19
Effective date
2025-12-19
Treasury docket
TD 10037
Abstract
This document includes corrections to Treasury Decision 10037 published in the Federal Register on Monday, November 24, 2025. Treasury Decision 10037 contains final regulations that provide guidance regarding the application of the excise tax on repurchases of corporate stock made after December 31, 2022.