Treasury Regulations · 26 CFR
§ 58.4501-6. Applicability dates.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 4501
Cite as 26 CFR § 58.4501-6
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 10002, 89 FR 55049, July 3, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 4501
- Length
- 268 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 2 regulations; cited by 1
¶(a) In general. Except as provided in paragraph (b) of this section, §§ 58.4501-1 through 58.4501-5 apply to—
¶(1) Repurchases of stock of a covered corporation occurring after December 31, 2022; and
¶(2) Issuances and provisions of stock of a covered corporation occurring during taxable years ending after December 31, 2022.
¶(b) Exceptions—
¶(1) Applicability date for certain rules. Sections 58.4501-2(d), (e)(4)(iii), (f)(2), (h)(2)(v), and (h)(3)(ii), 58.4501-3(g)(3) through (5), 58.4501-4(e)(2)(v), (e)(3)(ii), (f)(2)(ii), (f)(8), (f)(9), and (f)(13) apply to—
¶(i) Repurchases of stock of a covered corporation occurring after April 12, 2024; and
¶(ii) Issuances and provisions of stock of a covered corporation occurring after April 12, 2024.
¶(2) Early application. Provided a covered corporation consistently applies all the rules set forth in paragraph (b)(1) of this section, the covered corporation may choose to apply all the rules set forth in paragraph (b)(1) of this section to—
¶(i) Repurchases of stock of the covered corporation occurring on or before April 12, 2024, and after December 31, 2022; and
¶(ii) Issuances and provisions of stock of the covered corporation occurring on or before April 12, 2024, and during taxable years ending after December 31, 2022.
¶(c) Special rules for acquisitions or repurchases of stock of certain foreign corporations. See § 58.4501-7(p) for applicability dates for the provisions of § 58.4501-7 and the provisions of § 58.4501-1 as applicable to transactions subject to § 58.4501-7.
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
- § 58.4501-1 Excise tax on stock repurchases.
- § 58.4501-7 Special rules for acquisitions or repurchases of stock of certain foreign corporations.
Cited by 1 other regulation
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 58 Stock repurchase excise tax
- Subpart A Excise Tax on Stock Repurchases