# Excise Tax on Repurchase of Corporate Stock; Correction
> **IRS** · Final rule; correcting amendments. · Published 2026-02-11 · Effective 2026-02-11 · 91 FR 6135
## Document
- **Document number:** 2026-02748
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 91 FR 6135
- **CFR reference:** 26 CFR 58
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2026/02/11/2026-02748/excise-tax-on-repurchase-of-corporate-stock-correction)
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