The IRS on Tuesday issued a pair of notices of proposed rulemaking providing guidance on the Sec. 4501 1% excise tax on corporate stock repurchases that was enacted by the Inflation Reduction Act of ...

The IRS has issued final regulations that provide taxpayers and tax professionals with guidance on how to report and pay the excise tax owed on corporate stock repurchases. Congress created a new tax ...

Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. Samantha (Sam) Silberstein, CFP®, CSLP®, EA, is an experienced financial consultant. She has ...

On November 21, 2025, the U.S. Treasury Department (“Treasury”) and the Internal Revenue Service (the “Service”) released final regulations under section 4501 1 of the Internal Revenue Code of 1986, ...

Starting in 2026, a massive shift in corporate tax compliance is hitting American businesses, and honestly, most people have no idea it's coming. The IRS has rolled out new regulations requiring a 1% ...

Have you ever wondered why gas, cigarettes or alcohol cost so much? The answer often comes down to an excise tax — a special tax that’s built right into the price of certain goods. So, what is excise ...