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Treasury Regulations · 26 CFR Part 58

Part 58. Stock repurchase excise tax

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. Subpart A Excise Tax on Stock Repurchases §§ 58.4501-0 to 58.4501-7

    1. § 58.4501-0 Table of contents.
    2. § 58.4501-1 Excise tax on stock repurchases.
    3. § 58.4501-2 General rules regarding excise tax on stock repurchases.
    4. § 58.4501-3 Exceptions.
    5. § 58.4501-4 Application of netting rule.
    6. § 58.4501-5 Examples.
    7. § 58.4501-6 Applicability dates.
    8. § 58.4501-7 Special rules for acquisitions or repurchases of stock of certain foreign corporations.

  2. Subpart B Procedure and Administration §§ 58.6001-1 to 58.6696-1

    1. § 58.6001-1 Notice or regulations requiring records, statements, and special returns.
    2. § 58.6011-1 General requirement of return, statement, or list.
    3. § 58.6060-1 Reporting requirements for tax return preparers.
    4. § 58.6061-1 Signing of returns and other documents.
    5. § 58.6065-1 Verification of returns.
    6. § 58.6071-1 Time for filing returns.
    7. § 58.6091-1 Place for filing tax returns under chapter 37 of the Internal Revenue Code.
    8. § 58.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
    9. § 58.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
    10. § 58.6151-1 Time and place for paying of tax shown on returns.
    11. § 58.6694-1 Section 6694 penalties.
    12. § 58.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
    13. § 58.6696-1 Claims for credit or refund by tax return preparers.