1545-BQ59 202304 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Excise Tax on Repurchase of Corporate Stock

These regulations will provide guidance concerning section 4501 of the Internal Revenue Code of 1986, which imposes an excise tax on certain repurchases of corporate stock.

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage No No Not Yet Determined 26 U.S.C. 4501(f) No NPRM 06/00/2023 REG-115710-22 Drafting attorney: Samuel G. Trammell (202) 317-5024 Reviewing attorney: Jonathan R. Neuville (202) 317-6847 Treasury attorney: Colin Campbell (202) 622-2721 CC:CORP No None No No No Samuel Trammell G. Senior Counsel 1545 Internal Revenue Service IRS 202 317-5939 855 561-0924 samuel.g.trammell@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 5428, Washington DC 20224