Home / Agencies / Treasury / 2026-02748
Final Rule

Excise Tax on Repurchase of Corporate Stock; Correction

Agency
Treasury
Document Number
2026-02748
Published
February 11, 2026
Effective Date
February 11, 2026

Abstract

This document includes corrections to final regulations (TD 10037) published in the Federal Register (90 FR 53144) on Monday, November 24, 2025, providing guidance regarding the application of the excise tax on repurchases of corporate stock made after December 31, 2022.

Federal Register Source

This document is published by the Office of the Federal Register, National Archives and Records Administration. Access the full regulatory text, preamble, and docket comments below.

View Full Text on FederalRegister.gov →

Opens in new tab · federalregister.gov

Frequently Asked Questions

What is the 2026-02748 Federal Register document?
Document 2026-02748 is a Final Rule published by the Department of the Treasury in the Federal Register on February 11, 2026, with an effective date of February 11, 2026. This document includes corrections to final regulations (TD 10037) published in the Federal Register (90 FR 53144) on Monday, November 24, 2025, providing guidance regarding the application of the excise tax on repurchases of corporate stock made after December 31, 2022. View the original at https://www.federalregister.gov/documents/2026/02/11/2026-02748/excise-tax-on-repurchase-of-corporate-stock-correction.
Is document 2026-02748 an economically significant rule?
No. Document 2026-02748 is not classified as economically significant under Executive Order 12866. Economically significant rules require OIRA review and are estimated to have impacts of $100 million or more per year.

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