26 CFR §58.4501-6

1. (a)In general. Except as provided in paragraph (b) of this section, §§ 58.4501-1 through 58.4501-5 apply to—
   1. (1)Repurchases of stock of a covered corporation occurring after December 31, 2022; and
   2. (2)Issuances and provisions of stock of a covered corporation occurring during taxable years ending after December 31, 2022.
2. (b)Exceptions
   1. (1)Applicability date for certain rules. Sections 58.4501-2(d), (e)(4)(iii), (f)(2), (h)(2)(v), and (h)(3)(ii), 58.4501-3(g)(3) through (5), 58.4501-4(e)(2)(v), (e)(3)(ii), (f)(2)(ii), (f)(8), (f)(9), and (f)(13) apply to—
      1. (i)Repurchases of stock of a covered corporation occurring after April 12, 2024; and
      2. (ii)Issuances and provisions of stock of a covered corporation occurring after April 12, 2024.
   2. (2)Early application. Provided a covered corporation consistently applies all the rules set forth in paragraph (b)(1) of this section, the covered corporation may choose to apply all the rules set forth in paragraph (b)(1) of this section to—
      1. (i)Repurchases of stock of the covered corporation occurring on or before April 12, 2024, and after December 31, 2022; and
      2. (ii)Issuances and provisions of stock of the covered corporation occurring on or before April 12, 2024, and during taxable years ending after December 31, 2022.
3. (c)Special rules for acquisitions or repurchases of stock of certain foreign corporations. See § 58.4501-7(p) for applicability dates for the provisions of § 58.4501-7 and the provisions of § 58.4501-1 as applicable to transactions subject to § 58.4501-7.