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  1. Regulations
    All Titles
  2. title 26
    Internal Revenue
  3. chapter I-i18
    CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
  4. part 58
    PART 58—STOCK REPURCHASE EXCISE TAX
  5. subpart A

Subpart A. undefined

  • § 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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