{"abstract":"This document includes corrections to Treasury Decision 10037 published in the Federal Register on Monday, November 24, 2025. Treasury Decision 10037 contains final regulations that provide guidance regarding the application of the excise tax on repurchases of corporate stock made after December 31, 2022.","action":"Final rule; correction and correcting amendments.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2025/12/19/2025-23460.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"58","title":26}],"citation":"90 FR 59379","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These corrections are effective on December 19, 2025.","disposition_notes":null,"docket_ids":["TD 10037"],"dockets":[{"supporting_documents":[{"title":"Public Hearing Agenda (REG-115710-22)","document_id":"IRS-2024-0017-0032"}],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2025-12-19","updated_at":"2025-12-22T10:56:06.114-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2024-0017-0039","allow_late_comments":false,"id":"IRS-2024-0017-0039","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":1,"id":"IRS-2024-0017","title":"Excise Tax on Repurchase of Corporate Stock (REG-115710-22)"}],"document_number":"2025-23460","effective_on":"2025-12-19","end_page":59380,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2025/12/19/2025-23460.xml","html_url":"https://www.federalregister.gov/documents/2025/12/19/2025-23460/excise-tax-on-repurchase-of-corporate-stock-correction","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2025-23460?publication_date=2025-12-19","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2025-12-19/2025-23460/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":321,"last_updated":"2026-08-25 06:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-12-19/pdf/2025-23460.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-23460.pdf?1766065528","publication_date":"2025-12-19","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2025/12/19/2025-23460.txt","regulation_id_number_info":{"1545-BQ59":{"issue":"202504","html_url":"https://www.federalregister.gov/regulations/1545-BQ59/excise-tax-on-repurchase-of-corporate-stock","title":"Excise Tax on Repurchase of Corporate Stock","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202504&RIN=1545-BQ59&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BQ59"],"regulations_dot_gov_info":{"supporting_documents":[{"title":"Public Hearing Agenda (REG-115710-22)","document_id":"IRS-2024-0017-0032"}],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BQ59/excise-tax-on-repurchase-of-corporate-stock","title":"Excise Tax on Repurchase of Corporate Stock"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2024-0017","supporting_documents_count":1,"docket_id":"IRS-2024-0017","document_id":"IRS-2024-0017-0039","regulation_id_number":"1545-BQ59","title":"Excise Tax on Repurchase of Corporate Stock (REG-115710-22)","checked_regulationsdotgov_at":"2025-12-23T19:55:04Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":59379,"subtype":null,"title":"Excise Tax on Repurchase of Corporate Stock; Correction","toc_doc":"Excise Tax on Repurchase of Corporate Stock; Correction","toc_subject":null,"topics":["Excise taxes","Reporting and recordkeeping requirements","Stocks"],"type":"Rule","volume":90}