Code of Federal Regulations · Subpart

Subpart A — Excise Tax On Stock Repurchases

26 C.F.R. pt. 58, subpt. A

• § 58.4501-0 -0 Table Of Contents
• § 58.4501-1 -1 Excise Tax On Stock Repurchases
• § 58.4501-2 -2 General Rules Regarding Excise Tax On Stock Repurchases
• § 58.4501-3 -3 Exceptions
• § 58.4501-4 -4 Application Of Netting Rule
• § 58.4501-5 -5 Examples
• § 58.4501-6 -6 Applicability Dates
• § 58.4501-7 -7 Special Rules For Acquisitions Or Repurchases Of Stock Of Certain Foreign Corporations