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US: Interim Guidance on Book-Minimum Tax and Stock Buyback Excise Tax

www.bhfs.com/insights/alerts-articles/2022/interim-guidance-on-book-minimum-tax-and-stock-buyback-excise-tax
www.paulweiss.com/practices/transactional/tax/publications/irs-issues-guidance-on-excise-tax-on-stock-repurchases-and-corporate-alternative-minimum-tax?id=45658
tax.weil.com/insights/notice-2023-2-proposed-guidance-on-the-stock-buyback-excise-tax/#page=1
www.dwpv.com/en/Insights/Publications/2022/Proposed-Regulatory-Changes-to-Stock-Buyback-Excise-Tax
www.skadden.com/insights/publications/2022/12/irs-issues-initial-guidance-for-new-excise
blog.freshfields.us/post/102i488/treasury-issues-notice-2023-2-clarifying-application-of-the-stock-buyback-excise#
www.mayerbrown.com/en/perspectives-events/publications/2023/01/1-stock-buyback-tax-us-treasury-irs-release-interim-guidance
www.ropesgray.com/en/newsroom/alerts/2023/01/irs-guidance-answers-certain-questions-for-spacs-on-applicability-of-excise-tax
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www.hklaw.com/en/insights/publications/2023/01/notice-20237-first-peak-at-corporate-amt-guidance
tax.weil.com/insights/notice-2023-7-provides-guidance-for-applying-corporate-alternative-minimum-tax/#page=1
www.sidley.com/en/insights/newsupdates/2023/01/irs-guidance-on-1-percent-excise-tax-helpful-for-de-spac-transactions-with-private-targets
www.wilmerhale.com/insights/client-alerts/20230112-new-stock-buyback-tax-some-questions-answered-others-remain
www.vedderprice.com/-/media/files/vedder-thinking/publications/2023/1/excise-tax-on-corporate-stock-repurchases-under-the-inflation-reduction-act.pdf
www.jonesday.com/en/insights/2023/01/interim-guidance-from-the-treasury-department-on-the-1-corporate-stock-buyback-tax
cooleyma.com/2023/01/19/interim-guidance-on-stock-buyback-excise-tax-confirms-broad-application-to-ma-and-capital-market-transactions/#page=1
www.mayerbrown.com/en/perspectives-events/publications/2023/01/new-guidance-on-the-1-percent-excise-tax-on-stock-buy-backs
www.lw.com/admin/upload/SiteAttachments/Alert%203057.pdf
www.cadwalader.com/brass-tax/index.php?nid=66&eid=254
www.proskauertaxtalks.com/2023/02/irs-and-treasury-provide-guidance-on-the-excise-tax-on-repurchases-of-corporate-stock-under-section-4501/#page=1
www.hklaw.com/en/insights/publications/2023/01/treasurys-first-repurchase-excise
www.shearman.com/en/perspectives/2023/04/funding-rule-under-notice-2023-2-expands-scope-of-stock-buyback-excise-tax
www.mayerbrown.com/en/perspectives-events/podcasts/2023/04/mayer-brown-microtalk-excise-tax
www.thecompensationconnection.com/2023/05/01/understanding-the-impact-of-the-new-us-stock-buyback-excise-tax-on-stock-based-compensation/#page=1
www.mayerbrown.com/en/perspectives-events/events/2023/05/its-deja-vu-all-over-again-the-new-book-minimum-tax
IRS issues transitional guidance regarding reporting and paying the stock buyback tax – Eversheds Sutherland (eversheds-sutherland.com)
IRS Announces Transition Guidance for Stock Buyback <br>Excise Tax // Cooley // Global Law Firm

See also:
Will the Excise Tax on Stock Buybacks Make Delaware SPACs an Endangered Species?, Giovanni Caruso (loeb.com)

Update:
www.findknowdo.com/news/04/10/2024/irs-and-treasury-propose-rules-stock-buyback-tax
www.gtlaw.com/en/insights/2024/4/spac-considerations-new-regs-proposed-for-stock-repurchase-excise-tax
www.paulweiss.com/practices/transactional/tax/publications/new-proposed-regulations-on-excise-tax-on-stock-repurchases?id=51104
www.skadden.com/insights/publications/2024/04/newly-proposed-regulations
insightplus.bakermckenzie.com/bm/attachment_dw.action?attkey=FRbANEucS95NMLRN47z%2BeeOgEFCt8EGQJsWJiCH2WAWE%2FeOkjb67%2Bq48OuBUV4xd&nav=FRbANEucS95NMLRN47z%2BeeOgEFCt8EGQbuwypnpZjc4%3D&attdocparam=pB7HEsg%2FZ312Bk8OIuOIH1c%2BY4beLEAevZmgA7s6Pw8%3D&fromContentView=1
www.dlapiper.com/en/insights/publications/2024/04/treasury-and-irs-publish-proposed-regulations-concerning-stock-buyback-excise-tax
www.dlapiper.com/en/insights/publications/2024/04/treasury-and-irs-publish-proposed-regulations-concerning-stock-buyback-excise-tax
www.cadwalader.com/brass-tax/index.php?nid=81&eid=346
www.nelsonmullins.com/insights/insights/nelson-mullins-tax-report-irs-releases-proposed-regulations-on-1-tax-on-stock-buybacks-under-ira
www.hklaw.com/en/insights/publications/2024/04/treasury-irs-issue-inbound-corporation-stock-repurchase
www.jonesday.com/en/insights/2024/05/new-guidance-from-the-treasury-department-on-1-corporate-stock-buyback-tax
www.mayerbrown.com/en/insights/publications/2024/05/1-percent-stock-buyback-tax-us-treasury-irs-release-proposed-regulations
www.proskauertaxtalks.com/2024/05/proposed-regulations-issued-on-the-excise-tax-on-repurchases-of-corporate-stock/#page=1