Part 58 — Stock Repurchase Excise Tax
Current through Oct 2, 2026
Authority: 26 U.S.C. 4501(f) and 7805. Section 58.6001-1 also issued under 26 U.S.C. 6001; Section 58.6011-1 also issued under 26 U.S.C. 6011(a); Section 58.6060-1 also issued under 26 U.S.C. 6060(a); Section 58.6061-1 also issued under 26 U.S.C. 6061(a); Section 58.6065-1 also issued under 26 U.S.C. 6065; Section 58.6071-1 also issued under 26 U.S.C. 6071(a); Section 58.6091-1 also issued under 26 U.S.C. 6091(a); Section 58.6107-1 also issued under 26 U.S.C. 6107; Section 58.6109-1 also issued under 26 U.S.C. 6109(a); Section 58.6151-1 also issued under 26 U.S.C. 6151; Section 58.6694-1 also issued under 26 U.S.C. 6694; Section 58.6695-1 also issued under 26 U.S.C. 6695; Section 58.6696-1 also issued under 26 U.S.C. 6696.
Source: T.D. 10002, 89 FR 55049, July 3, 2024, unless otherwise noted.
Sections
- § 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.
- § 58.6001-1 Notice or regulations requiring records, statements, and special returns.
- § 58.6011-1 General requirement of return, statement, or list.
- § 58.6060-1 Reporting requirements for tax return preparers.
- § 58.6061-1 Signing of returns and other documents.
- § 58.6065-1 Verification of returns.
- § 58.6071-1 Time for filing returns.
- § 58.6091-1 Place for filing tax returns under chapter 37 of the Internal Revenue Code.
- § 58.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- § 58.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 58.6151-1 Time and place for paying of tax shown on returns.
- § 58.6694-1 Section 6694 penalties.
- § 58.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
- § 58.6696-1 Claims for credit or refund by tax return preparers.