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

      JD Supra· 33 minutes ago

      ...approach as the interim guidance under Notice 2023-2 (the “Notice”), which was summarized in this January 2023 Cooley M&A publication.3 Like the Notice, the Proposed Regulations generally would apply to stock repurchases occurring after December 31, 2022, and stock issuances during taxable years...