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IRS finalizes stock buyback tax rules
The Internal Revenue Service finalized rules under the 1% stock buyback excise tax, dropping a disputed “funding rule” and streamlining how mergers, preferred stock, and netting are handled. The ...
On November 21, 2025, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued final regulations under Section 4501 1 relating to the one percent stock buyback ...
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