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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
Subpart A - Subpart A—Excise Tax on Stock Repurchases
§ 58.4501-0 - Table of contents.
§ 58.4501-1 - Excise tax on stock repurchases.
§ 58.4501-2 - General rules regarding excise tax on stock repurchases.
§ 58.4501-3 - Exceptions.
§ 58.4501-4 - Application of netting rule.
§ 58.4501-5 - Examples.
§ 58.4501-6 - Applicability dates.
§ 58.4501-7 - Special rules for acquisitions or repurchases of stock of certain foreign corporations.
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