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How to excise comment notice

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hello everyone and lets talk about the newest notice from the IRS on excise taxes may not be the newest but fairly recent notice 2019 - 10 relates to the fuel consumption side of excise and is requesting for comments and it is actually I think a key notice that that you all should consider because its its its alluding towards a change in policy by the IRS in this in this area so Sam can you give us a little bit of background on the highway business use issue yeah sure so if your consumer of fuel in your fleet or something else very common in the waste industry or the cement industry typically speaking youre using that fuel to propel your vehicle forward as well as doing other functions on the vehicle like a cement mixer truck or the arm on a waste truck right now theres a lot of states that will allow you to make claims of a percentage of that fuel thats used in those ways the federal government doesnt let us do that right now so we cant make those claims not allowed barring

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Who pays the stock buyback tax?

Whereas individuals pay income taxes on dividends, corporations pay the buyback excise tax, which lowers their total assets and thus reduces the value of their shares.

Why is excise duty charged?

An excise or excise tax (sometimes called an excise duty) is a type of tax charged on goods produced within the country (as opposed to customs duties, charged on goods from outside the country). It is a tax on the production or sale of a good. This tax is now known as the Central Value Added Tax (CENVAT).

What is Revenue Procedure 2023 2?

Proc. 2023-2, page 120. This procedure explains when and how an Associate office within the Office of Chief Counsel provides technical advice, conveyed in technical advice memoranda (TAMs). It also explains the rights that a taxpayer has when a field office requests a TAM regarding a tax matter.

What is IRS Notice 2023 2 excise tax?

The Treasury Department and the IRS have issued Notice 2023-2 to provide certainty to taxpayers in advance of January 1, 2023, the date on which the new excise tax will apply to stock repurchases.

What is the IRS guidance for stock buyback excise tax?

Generally, section 4501 imposes a nondeductible 1% excise tax on stock repurchases by publicly traded corporations and certain surrogate foreign corporations. [2] The Tax applies to repurchases of stock after December 31, 2022.

What notice did the IRS issue for 2023?

Notice 2023-7, page 390. This notice announces the intention of the Department of the Treasury and the Internal Revenue Service to is- sue proposed regulations addressing the application of the corporate alternate minimum tax (CAMT), as added to the Code by the Inflation Reduction Act of 2022.

Why am I getting a letter from the IRS today?

The IRS sends notices and letters for the following reasons: You have a balance due. You are due a larger or smaller refund. We have a question about your tax return.

What is excise tax IRS?

Excise taxes are imposed on various goods, services and activities. Depending on the excise tax, the manufacturer, retailer or consumer may be liable. To pay an excise tax, use Form 720, Quarterly Federal Excise Tax Return.

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Excise comment notice easily