Federal (United States) · Regulations
Subpart A — Excise Tax on Stock Repurchases
8 sections
8 sections
- 26 C.F.R. § 58.4501-0Table of contents.
- 26 C.F.R. § 58.4501-1Excise tax on stock repurchases.
- 26 C.F.R. § 58.4501-2General rules regarding excise tax on stock repurchases.
- 26 C.F.R. § 58.4501-3Exceptions.
- 26 C.F.R. § 58.4501-4Application of netting rule.
- 26 C.F.R. § 58.4501-5Examples.
- 26 C.F.R. § 58.4501-6Applicability dates.
- 26 C.F.R. § 58.4501-7Special rules for acquisitions or repurchases of stock of certain foreign corporations.