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U.S. Code of Federal Regulations
Regulations most recently checked for updates: Dec 14, 2025
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Title 26
Chapter I
Part 58 - PART 58—STOCK REPURCHASE EXCISE TAX
Subpart A [§ 58.4501-0 - § 58.4501-7] - Subpart A—Excise Tax on Stock Repurchases
Subpart B [§ 58.6001-1 - § 58.6696-1] - Subpart B—Procedure and Administration
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