American Bankers Association
IRSNonrulemakingIRS-2023-0004

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)

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American Bankers Association filed 1 comment on this docket between Mar 6, 2023 and Mar 6, 2023. 13 other organizations filed here. The comment window closed 1226d ago.

What American Bankers Association filed (1)

Mar 6, 2023· Comment from American Bankers Association· IRS-2023-0004-0004

The American Bankers Association respectfully submits its comments (attached) to IRS 2023-2. Please contact me at mgullette@aba.com for any questions.

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.

View on regulations.gov →