26 CFR Part 58 - STOCK REPURCHASE EXCISE TAX
- Subpart A [Reserved]
- Subpart B—Procedure and Administration (§§ 58.6001-1 - 58.6696-1)
Authority:
Section 58.6001-1 also issued under 26 U.S.C. 6001;
Section 58.6011-1 also issued under 26 U.S.C. 6011(a);
Section 58.6060-1 also issued under 26 U.S.C. 6060(a);
Section 58.6061-1 also issued under 26 U.S.C. 6061(a);
Section 58.6065-1 also issued under 26 U.S.C. 6065;
Section 58.6071-1 also issued under 26 U.S.C. 6071(a);
Section 58.6091-1 also issued under 26 U.S.C. 6091(a);
Section 58.6107-1 also issued under 26 U.S.C. 6107;
Section 58.6109-1 also issued under 26 U.S.C. 6109(a);
Section 58.6151-1 also issued under 26 U.S.C. 6151;
Section 58.6694-1 also issued under 26 U.S.C. 6694;
Section 58.6695-1 also issued under 26 U.S.C. 6695;
Section 58.6696-1 also issued under 26 U.S.C. 6696.
Source:
89 FR 55049, July 3, 2024, unless otherwise noted.