# Excise Tax on Repurchase of Corporate Stock; Correction
> **IRS** · Final rule; correction and correcting amendments. · Published 2025-12-19 · Effective 2025-12-19 · 90 FR 59379
## Document
- **Document number:** 2025-23460
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 90 FR 59379
- **CFR reference:** 26 CFR 58
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2025/12/19/2025-23460/excise-tax-on-repurchase-of-corporate-stock-correction)
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