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On April 9, 2024, the U.S. Treasury Department ("Treasury") issued proposed regulations (which can be found here) and reporting requirements (which can be found here) providing further guidance. ....
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. ....