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Part 58
FEDERAL · 26 CFR
Part 58 — Stock Repurchase Excise Tax
21 sections · Title 26: Internal Revenue
§ 58.4501-0
Table of contents.
§ 58.4501-1
Excise tax on stock repurchases.
§ 58.4501-2
General rules regarding excise tax on stock repurchases.
§ 58.4501-3
Exceptions.
§ 58.4501-4
Application of netting rule.
§ 58.4501-5
Examples.
§ 58.4501-6
Applicability dates.
§ 58.4501-7
Special rules for acquisitions or repurchases of stock of certain foreign corporations.
§ 58.6001-1
Notice or regulations requiring records, statements, and special returns.
§ 58.6011-1
General requirement of return, statement, or list.
§ 58.6060-1
Reporting requirements for tax return preparers.
§ 58.6061-1
Signing of returns and other documents.
§ 58.6065-1
Verification of returns.
§ 58.6071-1
Time for filing returns.
§ 58.6091-1
Place for filing tax returns under chapter 37 of the Internal Revenue Code.
§ 58.6107-1
Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
§ 58.6109-1
Tax return preparers furnishing identifying numbers for returns or claims for refund.
§ 58.6151-1
Time and place for paying of tax shown on returns.
§ 58.6694-1
Section 6694 penalties.
§ 58.6695-1
Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
§ 58.6696-1
Claims for credit or refund by tax return preparers.