Excise Tax on Repurchase of Corporate Stock; Correction
other · IRS · Rule · Published 2026-02-11 · Effective 2026-02-11 · 91 FR 6135
Document
Document number
2026-02748
Federal Register citation
91 FR 6135
CFR reference
26 CFR 58
Type
Rule
Action
Final rule; correcting amendments.
Category
other
Sub-agency
IRS
Publication date
2026-02-11
Effective date
2026-02-11
Treasury docket
TD 10037
Abstract
This document includes corrections to final regulations (TD 10037) published in the Federal Register (90 FR 53144) on Monday, November 24, 2025, providing guidance regarding the application of the excise tax on repurchases of corporate stock made after December 31, 2022.