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TREAS/IRS RIN: 1545-BQ59 Publication ID: Fall 2023 
Title: Excise Tax on Repurchase of Corporate Stock 
Abstract:

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.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 4501(f)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2023 
Additional Information: 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
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Samuel G. Trammell
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 5428,
Washington, DC 20224
Phone:202 317-5939
Fax:855 561-0924
Email: samuel.g.trammell@irscounsel.treas.gov