26 CFR Part 58 — Stock Repurchase Excise Tax
Subpart A — Excise Tax on Stock Repurchases
- § 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.
Subpart B — Procedure and Administration
- § 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.