- The Long Read🔍
- Interim Guidance on Stock Buyback Excise Tax Confirms Broad ...🔍
- Impact of Inflation Reduction Act's Stock Buyback Excise Tax and ...🔍
- Inflation Reduction Act Imposes Stock Buyback Tax🔍
- Initial Guidance Regarding the Application of the Excise Tax ...🔍
- IRS and Treasury Issue Interim Guidance on New Stock Buyback ...🔍
- State of the Union🔍
- Newly Proposed Regulations on Stock Buyback Excise Tax Largely ...🔍
The new excise tax on stock buybacks — addressing the treatment ...
The Long Read: Excise on Stock Buybacks Draws Mixed Response
A last-minute modification to the Inflation Reduction Act of 2022 (HR 5376) resurrected a proposal to raise tax revenue from corporate stock repurchases.
Interim Guidance on Stock Buyback Excise Tax Confirms Broad ...
The Inflation Reduction Act imposes a 1% excise tax on certain repurchases of stock of publicly traded US corporations (Covered Corporations) effected after ...
Department (Treasury) to issue regulations addressing the treatment of preferred and other classes of stock, it does not explicitly exempt ...
Inflation Reduction Act Imposes Stock Buyback Tax - Jones Day
The Inflation Reduction Act of 2022 imposes a new 1% share repurchase excise tax on corporate stock repurchases.
Initial Guidance Regarding the Application of the Excise Tax ... - IRS
For purposes of the reduction in the stock repurchase excise tax base, a covered corporation may treat stock contributions to an employer- ...
IRS and Treasury Issue Interim Guidance on New Stock Buyback ...
[1] was signed into law by President Biden on August 16, 2022 and added new section 4501 to the Internal Revenue Code,[2] imposing an excise tax ...
State of the Union: Biden Revisits the Stock Buyback Excise Tax
The one percent stock buyback excise tax was enacted as part of the Inflation Reduction Act (IRA). In December 2022, the Internal Revenue ...
Newly Proposed Regulations on Stock Buyback Excise Tax Largely ...
Treasury and IRS proposed rules on the excise tax on stock buybacks mostly track the agencies' original notice, and the tax could still ...
Biden Says the Stock Buyback Tax Should Be Higher. Here ... - ITEP
During his State of the Union address last week, President Biden proposed increasing the new excise tax on corporate stock buybacks from 1 to 4 ...
IRS issues interim guidance on the stock repurchase excise tax
On Tuesday, December 27, the IRS released a notice that describes proposed regulations that the IRS intends to issue addressing the ...
Proposed Regulations on Stock Repurchase Excise Tax - BDO USA
The Treasury Department and the IRS on April 9 released two sets of proposed regulations containing guidance on the application and reporting of the corporate ...
Brown, Wyden Unveil Major New Legislation to Tax Stock Buybacks
The senators' Stock Buyback Accountability Act would assess a two percent excise tax on the amount spent by a publicly-traded company on buying back its own ...
A Different Way to Tax Stock Buybacks
Reuven S. Avi-Yonah reviews the Build Back Better Act, which would impose a 1 percent excise tax on corporate stock buybacks, and he argues ...
Excising Stock Buybacks From the Corporate Playbook | Tax Executive
Any repurchase by a covered corporation that is treated for US federal income tax purposes as a dividend is also excepted from the excise tax ...
Treasury issues interim guidance on new stock buy-back 1% excise ...
... the new excise tax on repurchases of corporate stock beginning January 1, 2023 ... Stock is treated as repurchased and issued when ...
Notice 2023-2: Proposed Guidance on the Stock Buyback Excise Tax
As described further below, under the “Netting Rule”, the amount of stock repurchases subject to the Excise Tax for a taxable year is generally ...
Nelson Mullins Tax Report – IRS Releases Proposed Regulations ...
The 1% excise tax on stock buybacks purportedly results in more even tax treatment of the two payout methods, which have similar economic effects.
The U.S. 1% excise tax on stock repurchases may apply to share ...
Beginning in 2023, publicly-traded US corporations are subject to a 1% excise tax on the fair market value of the stock repurchases made during the taxable ...
Treasury and the IRS issue final regulations addressing the payment ...
On June 28, 2024, Treasury and the IRS filed final regulations regarding the payment and reporting aspects of the stock repurchase excise tax.
Must-Know Implications of the Stock Buyback Excise Tax - Glaser Weil
On December 27, 2022, the IRS released interim guidance regarding the newly enacted Corporate Stock Buyback Tax—a 1% excise tax on certain ...