Excise Tax on Repurchase of Corporate Stock; Correction

Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Department of the Treasury Internal Revenue Service 26 CFR Part 58 [TD 10037] RIN 1545-BQ59 ( printed page 6135) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final rule; correcting amendments. SUMMARY: This document includes corrections to final regulations (TD 10037) published in the Federal Register ( 90 FR 53144 ) on Monday, November 24, 2025, providing guidance regarding the application of the excise tax on repurchases of corporate stock made after December 31, 2022. DATES: Effective date: These corrections are effective on February 11, 2026. Applicability date: For dates of applicability, see §§ 1.1275-6(f)(12)(iii)(B), 58.4501-6, 58.4501-7(r), and 58.6011-1(d). FOR FURTHER INFORMATION CONTACT: Concerning § 58.4501-7, Brittany N. Dobi of the Office of Associate Chief Counsel (International) at (202) 317-5469 (not a toll-free number). For all other issues, Kailee H. Hock of the Office of Associate Chief Counsel (Corporate) at (202) 317-3181 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The final regulations (TD 10037) subject to these corrections are issued under sections 1275, 4501, and 6011 of the Internal Revenue Code. List of Subjects in 26 CFR Part 58 Excise taxes Stocks Reporting and recordkeeping requirements Correction to the Regulations Accordingly, 26 CFR part 58 is corrected by making the following correcting amendments: PART 58—STOCK REPURCHASE EXCISE TAX Paragraph 1. The authority citation for …