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Notice 2023-2 Provides Helpful Guidance Regarding the Stock Repurchase Excise Tax | Cadwalader, Wickersham & Taft LLP

On December 27, 2022, Treasury issued interim guidance regarding the new excise tax on stock “repurchases” after December 31, 2022 in the form of Notice 2023-2, which taxpayers can rely. ....

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