Subpart A—Excise Tax on Stock Repurchases

1. CFR
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3. Title 26
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5. Chapter I
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7. Part 58
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9. Subpart A

Sections

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