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TREAS/IRS RIN: 1545-BQ60 Publication ID: Fall 2023 
Title: 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.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final 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)    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
Interim Final Rule  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