United States: New Guidance On The 1% Excise Tax On Stock Buy-Backs - Mayer Brown

Mondaq

23 Jan 2023 0 shares 1 views

United States: New Guidance On The 1% Excise Tax On Stock Buy-Backs - Mayer Brown

Mondaq

Published 23 Jan 2023

On December 27, 2022, the US Treasury Department and the Internal Revenue Service ("IRS") issued Notice 2023-2 (the "Notice"), which provides taxpayers interim guidance on certain aspects...

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United States: Notice 2023-2 Provides Helpful Guidance Regarding The Stock Repurchase Excise Tax - Cadwalader, Wickersham & Taft LLP

Mondaq 27 Jan 2023

The Notice clarifies that complete liquidations subject to either Section 332(a) or 331 are not repurchases subject to the excise..

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United States: IRS Guidance Answers Certain Questions For SPACs On Applicability Of Excise Tax, But Some Uncertainty Remains - Ropes & Gray

Mondaq 11 Jan 2023

On December 27, 2022, the IRS released initial guidance on the stock buyback excise tax ("Excise Tax") enacted as part of the..

United States: New Guidance On The 1% Excise Tax On Stock Buy-Backs - Mayer Brown

United States: New Guidance On The 1% Excise Tax On Stock Buy-Backs - Mayer Brown

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United States: Notice 2023-2 Provides Helpful Guidance Regarding The Stock Repurchase Excise Tax - Cadwalader, Wickersham & Taft LLP

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