On June 28, 2024, Treasury and the IRS filed final regulations regarding the payment and reporting aspects of the stock repurchase excise tax under section 4501 of the Code 1 (Buyback Tax) (Final ...
Taxpayers who paid the stock repurchase excise tax based on prior guidance provided in Notice 2023-2 and the proposed regulations under Internal Revenue Code (IRC) § 4501 may be entitled to a refund ...
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 ...
As part of the Inflation Reduction Act of 2022, there’s a new one percent excise tax on stock repurchases by certain corporations. The IRS has now issued proposed regulations related to the tax. A ...
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