Corporate Stock Repurchase Excise Tax

Treasury and IRS announce final regulations on how to report and ...

These final regulations require that the stock repurchase excise tax be reported on Form 720, Quarterly Federal Excise Tax Return, due for the first full ...

Treasury and IRS announce new regulations on corporate stock ...

The Inflation Reduction Act imposed a new excise tax on stock repurchases equal to one percent of the aggregate fair market value of stock repurchased by ...

Excise Tax on Repurchase of Corporate Stock-Procedure and ...

This document contains final regulations that provide guidance regarding the reporting and payment of the excise tax on repurchases of corporate stock made ...

IRS sets Oct. 31 deadline for stock buyback tax - Grant Thornton

Section 4501 imposes an excise tax on each covered corporation equal to 1% of the fair market value (FMV) of the corporation's stock repurchased ...

IRS Releases Final Regulations on 1% Tax on Stock Buybacks ...

Section 4501 imposes on each covered corporation an excise tax (stock repurchase excise tax) equal to 1% of the fair market value of any stock ...

IRS finalizes regulations on stock repurchase excise tax - RSM US

These were part of the broader implementation of section 4501, which generally imposes a 1% excise tax on stock repurchases by publicly traded ...

Share repurchase tax: Q&As - KPMG International

We address accounting questions related to the new 1% excise tax on repurchases of an entity's own shares.

New Guidance Issued for Stock Repurchase Excise Tax

In general, an excise tax is assessed on each covered corporation equal to 1% of the fair market value (FMV) of any stock of the corporation ...

The Excise Tax on Stock Repurchases - Penn Wharton Budget Model

Because this tax is assessed at the business entity level rather than at the shareholder level, it is levied on all US corporate equity, not ...

New stock repurchase excise tax - The Tax Adviser

Although the application of the excise tax to foreign corporations is beyond the scope of this item, Sec. 4501(d) generally provides that the ...

U.S. Department of the Treasury and IRS Release Proposed ...

The stock buyback excise tax applies at a rate of one percent of the fair market value (FMV) of any stock of a covered corporation that is ...

Final regs. issued for 1% excise tax on corporate stock repurchases

The final regulations provide guidance regarding the reporting and payment of the excise tax on repurchases of corporate stock made after ...

Prop regs clarify application of excise tax on stock repurchases - PwC

The excise tax imposes a 1% tax on publicly traded US corporations on the value of any of its stock that is repurchased by the corporation (or ...

Newly Proposed Regulations on Stock Buyback Excise Tax Largely ...

The tax imposed is generally equal to 1% of the fair market value of the repurchased stock (determined based on a “shares in, shares out” ...

United States: Proposed regulations on US stock buyback excise tax ...

The value of stock a covered corporation repurchases generally is subject to the excise tax. The excise tax applies to the market value of the ...

Proposed Regulations Issued on the Excise Tax on Repurchases of ...

Section 4501 generally imposes a nondeductible 1% excise tax (the “Tax”) on stock repurchases[2] and “economically similar transactions” ( ...

IRS answers key questions on stock buyback tax - Grant Thornton

Section 4501 imposes an excise tax on each covered corporation equal to 1% of the fair market value (FMV) of the corporation's stock repurchased ...

1% Stock Buyback Tax: US Treasury, IRS Release Proposed ...

The statute generally imposes a 1% tax on the value of stock repurchased by a covered corporation, subject to a “netting rule” under which the ...

KPMG report: Reporting and paying the stock repurchase excise tax ...

Congress has imposed the stock repurchase excise tax, and it will become due and payable. However, until such time as regulations are issued, ...

IRS Publishes Proposed Regulations on Stock Buyback Excise Tax

On April 12, 2024, the US Department of the Treasury and the IRS published proposed regulations (89 FR 25980 and 89 FR 25829, the “Proposed ...