More than 230 years ago, one of the first acts of the First Congress in 1789 included a relatively mundane, but important, tax policy allowing a refund on excise taxes. Unfortunately, this has become ...
A proposed section in the U.S. House of Representatives version of the One Big Beautiful Bill (OBBB) would impose a 3.5 percent excise tax on a remittance of money. This proposal has wide-ranging ...
On November 24, 2025, the IRS published final regulations (the “Final Regulations”) providing comprehensive guidance on the application of the excise tax on repurchases of corporate stock under ...
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