000			01367nab a2200229 c 4500
999			_c147338 _d147338
003			ES-MaIEF
005			20230424131458.0
007			ta
008			230424t2023 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
245		0	_aNotice 2023-2 answers key questions on stock buyback tax _c Jeff Borghino, Meghan Jodz, Brian Angstadt and Jack Stringfield
500			_aResumen.
520			_aThe Inflation Reduction Act introduced a new excise tax on the repurchase of corporate stock that will apply to publicly traded corporations and certain related parties of publicly traded corporations. This novel excise tax is expected to create significant additional considerations for taxpayers when contemplating a variety of M&A transactions that may qualify as a repurchase of stock. In Notice 2023-2 the Internal Revenue Service provided interim guidance that resolves some of the uncertainties based on varying interpretations in the statute, however, many questions remain.
650		4	_948459 _aSOCIEDADES ANONIMAS
650		4	_aCONCENTRACION _940471
650		4	_970505 _aRECOMPRA DE ACCIONES
650		4	_aIMPUESTOS _947460
650		4	_aESTADOS UNIDOS _942888
700	1		_970506 _aBorghino, Jeff
773	0		_9169079 _oOP 235/2023/2 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 40, n. 2, Winter 2023, p. 3-16
942			_cART