Reg. § 58.4501-6 Applicability dates.
(a) In general Except as provided in of this section, through apply to—
(1) Repurchases of stock of a covered corporation occurring after December 31, 2022; and
(2) Issuances and provisions of stock of a covered corporation occurring during taxable years ending after December 31, 2022.
(b) Exceptions
(1) Applicability date for certain rules Sections , (e)(4)(iii), (f)(2), (h)(2)(v), and (h)(3)(ii), 58.4501-3(g)(3) through (5), 58.4501-4(e)(2)(v), (e)(3)(ii), (f)(2)(ii), (f)(8), (f)(9), and (f)(13) apply to—
(i) Repurchases of stock of a covered corporation occurring after April 12, 2024; and
(ii) Issuances and provisions of stock of a covered corporation occurring after April 12, 2024.
(2) Early application Provided a covered corporation consistently applies all the rules set forth in of this section, the covered corporation may choose to apply all the rules set forth in of this section to—
(i) Repurchases of stock of the covered corporation occurring on or before April 12, 2024, and after December 31, 2022; and
(ii) Issuances and provisions of stock of the covered corporation occurring on or before April 12, 2024, and during taxable years ending after December 31, 2022.
(c) Special rules for acquisitions or repurchases of stock of certain foreign corporations. See for applicability dates for the provisions of and the provisions of as applicable to transactions subject to .