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1% Stock Buyback Tax: US Treasury, IRS Release Proposed Regulations

On April 9, 2024, the US Department of the Treasury and the Internal Revenue Service issued long-awaited proposed regulations under Section 4501 of the Internal Revenue Code (the “Code”) regarding the 1% stock buyback excise...more

5/9/2024 / Excise Tax , Internal Revenue Code (IRC) , IRS , Share Buybacks , U.S. Treasury

1% Stock Buyback Tax: US Treasury, IRS Release Interim Guidance

On December 27, 2022, the US Treasury Department and the Internal Revenue Service (“IRS”) issued Notice 2023-2 (the “Notice”), which provides taxpayers interim guidance (until regulations are issued) on how the new 1% excise...more

1/5/2023 / Buyback Programs , Excise Tax , IRS , Netting Agreements , Stock Repurchases , U.S. Treasury

US Inflation Reduction Act – Corporate Minimum Tax and Stock Repurchase Excise Tax

If you thought the recent price increase at your neighborhood store was inflation’s last flop, think again. The Inflation Reduction Act (“IRA”), which was signed into law by President Biden on August 16, 2022, is estimated to...more

9/1/2022 / Alternative Minimum Tax , Biden Administration , Corporate Taxes , Excise Tax , Income Taxes , Inflation Reduction Act (IRA) , IRS , New Legislation , Stock Repurchases , Tax Reform

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