---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch37"
level: "chapter"
label: "Chapter 37"
heading: "Repurchase of Corporate Stock"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch37"
sections_count: 1
---

# Chapter 37 — Repurchase of Corporate Stock

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes

## Sections

- [§4501. Repurchase of corporate stock](/usc/26/4501.md)