26 CFR Part 58 - Subpart A - Excise Tax on Stock Repurchases
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- § 58.4501-0 Table of contents.
- § 58.4501-1 Excise tax on stock repurchases.
- § 58.4501-2 General rules regarding excise tax on stock repurchases.
- § 58.4501-3 Exceptions.
- § 58.4501-4 Application of netting rule.
- § 58.4501-5 Examples.
- § 58.4501-6 Applicability dates.
- § 58.4501-7 Special rules for acquisitions or repurchases of stock of certain foreign corporations.
Source:
T.D. 10037, 90 FR 53159, Nov. 24, 2025, unless otherwise noted.