More than 230 years ago, one of the first acts of the First Congress in 1789 included a relatively mundane, but important, tax policy allowing a refund on excise taxes. Unfortunately, this has become ...
On November 24, 2025, the US Department of the Treasury and the IRS issued final regulations on Section 4501, 1 which imposes a 1% excise tax on certain repurchases of stock of publicly traded ...
The Internal Revenue Service (IRS) and U.S. Treasury Department have issued final regulations (T.D. 10037) (Final Regulations) under Section 4501 of the Code (the Excise Tax) that withdraw the ...
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