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Regulations last checked for updates: Dec 17, 2025
Title 26 - Internal Revenue last revised: Sep 17, 2030
All Titles
Title 26
Chapter I
Part 58
Subpart A - Subpart A—Excise Tax on Stock Repurchases
§ 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.
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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