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- Title
The Stock Repurchase Excise Tax: Questions of Timing and Valuation.
- Authors
Maydew, Jeff; Tenenboym, Mike
- Abstract
The article discusses the Repurchase Tax, which is a tax imposed on publicly traded corporations for the value of stock treated as repurchased during a year in the U.S. It mentions that Repurchase Tax is non-deductible for U.S. federal income tax purposes, and the tax payment deadline is also the filing deadline. It also mentions that Repurchase Tax is an excise tax that applies at a flat rate, without regard to taxable income or loss or market capitalization/revenue.
- Subjects
STOCK repurchasing; EXCISE tax; PUBLIC companies; CORPORATE taxes; FLAT rates
- Publication
International Tax Journal, 2023, Vol 49, Issue 2, p17
- ISSN
0097-7314
- Publication type
Article