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Thursday, February 26, 2026
IRS Final Rule Correction: Excise Tax on Corporate Stock Repurchases
The Internal Revenue Service (IRS) has issued a correction to its final rule regarding the excise tax on corporate stock repurchases. This correction clarifies specific aspects of the rule, ensuring accurate application of the tax. The effective date for these corrections is February 11, 2026.
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IRS Proposed Rule: Update Regulation References Due to Reorganizations
The IRS and the Alcohol and Tobacco Tax and Trade Bureau have issued a proposed rule to update IRS regulation references to reflect recent reorganizations within the Department of Justice and the IRS. This document serves as a correction to a previously published version.
Routine
Rule
Taxation
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