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26 Examples Of New IRS Notice 2023-2 (Stock Buyback Excise Tax) - Includes Full Diagrams - Shareholders - Vimarsana News

26 Examples Of New IRS Notice 2023-2 (Stock Buyback Excise Tax) - Includes Full Diagrams - Shareholders

Section 4501 imposes a 1% excise tax on each covered corporation based on the fair market value of stock repurchased during the taxable year.

Source: mondaq.com