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Interim Guidance From The Treasury Department On The 1% Corporate Stock Buyback Tax - Tax Authorities

A new nondeductible 1% excise tax imposed on certain stock repurchases (enacted as new section 4501 as part of the Inflation Reduction Act on August 12, 2022) (the "Stock Buy-back Excise Tax") went into effect on January 1, 2023. ....

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