The Inflation Reduction Act imposes a 1% excise tax on certain repurchases of stock of publicly traded US corporations (“Covered Corporations”) effected after December 31, 2022 (the “Excise Tax”).[1] ...
Tax Notes contributing editor Robert Goulder breaks down the new excise tax on corporate stock buybacks in the Inflation Reduction Act, all in five minutes. This transcript has been edited for length ...
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