This is a final rule published in the Federal Register by Treasury Department, Internal Revenue Service. Final rules have completed the public comment process and establish legally binding requirements.
Yes. This rule has been finalized. It has completed the notice-and-comment process required under the Administrative Procedure Act.
Consult the full text of this document for specific applicability provisions. The affected parties depend on the regulatory scope defined within.
This document has been effective since February 11, 2026.
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| Document Number | 2026-02748 |
| Type | Final Rule |
| Published | Feb 11, 2026 |
| Effective Date | Feb 11, 2026 |
| RIN | 1545-BQ59 |
| Docket ID | TD 10037 |
| Text Fetched | No |
| Part | Name | Agency |
|---|---|---|
| No linked CFR parts | ||
| Type | Proposed | Final | Method | Conf |
|---|---|---|---|---|
| No paired documents | ||||
| Doc # | Type | Title | Published |
|---|---|---|---|
| 2025-23460 | Final Rule | Excise Tax on Repurchase of Corporate St... | Dec 19, 2025 |
| 2025-20721 | Final Rule | Excise Tax on Repurchase of Corporate St... | Nov 24, 2025 |
| 2024-15717 | Proposed Rule | Excise Tax on Repurchase of Corporate St... | Jul 18, 2024 |
| 2024-07117 | Proposed Rule | Excise Tax on Repurchase of Corporate St... | Apr 12, 2024 |
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