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Expert Analysis

Unpacking The Interim Guidance On New Stock Buyback Tax

By Xenia Garofalo, Karl Zeswitz and Kyle Colonna (January 6, 2023, 6:21 PM EST) -- On Dec. 27, 2022, U.S. Department of the Treasury and the Internal Revenue Service released Notice 2023-2,[1] announcing their intent to issue proposed regulations addressing the application of the new excise tax on repurchases of corporate stock under Section 4501 of the Internal Revenue Code, the buyback tax, which took effect Jan. 1.[2]...

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