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Regulations last checked for updates: Jan 11, 2026
Title 26 - Internal Revenue last revised: Dec 16, 2026
All Titles
Title 26
Chapter I
Part 58 - PART 58—STOCK REPURCHASE EXCISE TAX
Subpart A [§ 58.4501-0 - § 58.4501-7] - Subpart A—Excise Tax on Stock Repurchases
Subpart B [§ 58.6001-1 - § 58.6696-1] - Subpart B—Procedure and Administration
authority:
26 U.S.C. 4501
(f) and 7805
source:
T.D. 10002, 89 FR 55049, July 3, 2024, unless otherwise noted.
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