Initial Guidance Regarding the Application of the Excise Tax on Repurchases of Corporate Stock under Section 4501 of the Internal Revenue Code (Notice 2023-2)

14 organizations filed 14 public comments on Initial Guidance Regarding the Application of the Excise Tax on Repurchases of Corporate Stock under Section 4501 of the Internal Revenue Code (Notice 2023-2), at the Internal Revenue Service. The comment window closed 1226d ago.

Abstract

This notice announces that the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to issue proposed regulations (forthcoming proposed regulations) addressing the application of the new excise tax on repurchases of corporate stock under § 4501 of the Internal Revenue Code.

Commenters (14)

• Alliance for Competitive Taxationtrade assoc.

  1 filing · confidence 85%
• American Bankers Associationtrade assoc.

  1 filing · confidence 97%
• American Chemistry Counciltrade assoc.

  1 filing · confidence 97%
• French Association of Private Companiestrade assoc.

  1 filing · confidence 85%
• Global Business Alliancetrade assoc.

  1 filing · confidence 85%
• Information Technology Industry Counciltrade assoc.

  1 filing · confidence 97%
• Institute of International Bankerstrade assoc.

  1 filing · confidence 85%
• Managed Funds Associationtrade assoc.

  1 filing · confidence 85%
• National Association of Manufacturers (NAM)trade assoc.

  1 filing · confidence 97%
• National Foriegn Trade Counciltrade assoc.

  1 filing · confidence 85%
• New York State Bar Association Tax Sectiontrade assoc.

  1 filing · confidence 85%
• Northern Lights Coalitiontrade assoc.

  1 filing · confidence 85%
• Novo Nordisk Inc.unverified attribution

  1 filing · confidence 70%
• Tax Executives Institutetrade assoc.

  1 filing · confidence 85%