Excise Tax on Repurchase of Corporate Stock; Correction
Built by the Tribune's code from the Federal Register. No AI wrote this page. Published in the Federal Register Feb. 11, 2026. Document 2026-02748. Updated Nov. 15, 2026.
- What it does
This document includes corrections to final regulations (TD 10037) published in the Federal Register (90 FR 53144) on Monday, November 24, 2025, providing guidance regarding the application of the excise tax on repurchases of corporate stock made after December 31, 2022.
The Internal Revenue Service's summary, as published in the Federal Register.
- What changed in the regulation
1 part of Title 26 of the Code of Federal Regulations:
Wording on eCFR: the day before it took effect and from the day it took effect (first part listed).
- Compared with
The Internal Revenue Service has published 22 final rules in 2026 so far, compared with 21 in all of 2025.
Counted by the Tribune from Federal Register records since Jan. 1, 2025.
- Before this
2 earlier Federal Register documents under regulation identifier 1545-BQ59 since Jan. 1, 2025.
- What happens next and when
Effective date: These corrections are effective on February 11, 2026.
The agency's dates, word for word.
The record as published
| Document number | 2026-02748 |
|---|---|
| Action | Final rule; correcting amendments. |
| Agencies | Treasury Department; Internal Revenue Service |
| Published | Feb. 11, 2026 |
| Effective date | Feb. 11, 2026 |
| Regulation identifier (RIN) | 1545-BQ59 |
| Docket | IRS-2024-0017 |
Source: the Federal Register (public domain). The document in the Federal Register