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    • JD Supra: IRS Publishes Proposed Regulations on Stock Buyback Excise Tax

      JD Supra· 5 days ago

      ...the US Department of the Treasury and the IRS published proposed regulations (89 FR 25980 and 89 FR 25829, the “Proposed Regulations”) on the application of Section 4501,1 which imposes a 1...under Notice 2023-2 (the “Notice”), which was summarized in this January 2023 Cooley M&Apublication.3...