New Excise Tax on Repurchases of Corporate Stock Regulations

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

The regulations would provide that the stock repurchase excise tax must be reported on the Form 720, Quarterly Federal Excise Tax Return, with the Form 7208 ...

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

The stock repurchase excise tax is equal to 1 percent of the fair market value of any stock of the covered corporation that is ( print page ...

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

The Inflation Reduction Act imposed a new excise tax on stock repurchases equal to 1 percent of the aggregate fair market value of stock ...

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 ...

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

The IRS released final regulations on the procedural rules for the new excise tax on corporate stock repurchases that set an initial ...

Excise Tax on Repurchase of Corporate Stock - Federal Register

This document contains proposed regulations that would provide guidance regarding the application of the new excise tax on repurchases of ...

New Guidance Issued for Stock Repurchase Excise Tax

The excise tax applies to repurchases of stock by covered corporations beginning after December 31, 2022. No deduction is allowed for the payment of the Stock ...

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

The IRS on Friday issued final regulations (TD 10002) on the Sec. 4501 1% excise tax on corporate stock repurchases enacted by the Inflation Reduction Act of ...

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” ( ...

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.

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 ...

New stock repurchase excise tax - The Tax Adviser

The act included a new Sec. 4501 that imposes an excise tax on certain repurchases of stock by publicly traded corporations.

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 excise tax generally applies to “repurchases” of stock by publicly-traded corporations after December 31, 2022. The tax imposed is generally ...

The Excise Tax on Stock Repurchases - Penn Wharton Budget Model

The Inflation Reduction Act of 2022 imposed a new 1 percent excise tax on the value of corporate share repurchases (net of issuance). Because ...

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 ...

IRS Publishes Proposed Regulations on Stock Buyback Excise Tax

Consistent with the Notice, the Proposed Regulations impose the Excise Tax on a corporation's stock repurchase excise tax base (the “Excise Tax ...

Stock buyback excise tax: Proposed regulations - RSM US

For purposes of computing Corporation US1's excise tax base, the fair market value of the 75 shares of stock of Corporation FZ subject to the ...

IRS answers key questions on stock buyback tax - Grant Thornton

The proposed regulations specify that a stock repurchase excise tax return will be required to be filed by any covered corporation that makes a ...