1545-BQ60 202310 The Regulatory Plan and the 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--Procedure and Administration

These temporary regulations will provide guidance concerning procedural aspects of section 4501 of the Internal Revenue Code of 1986, which imposes an excise tax on certain repurchases of corporate stock. This guidance will address, among other issues, how to report and pay any tax imposed by section 4501.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Not Yet Determined 26 U.S.C. 4501(f) 26 U.S.C. 7805 No Interim Final Rule 12/00/2023 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