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Newsletter

Capital Markets Tax Quarterly

19 October 2018
Mayer Brown Newsletter

Volume 1, Issue 1

Welcome to the inaugural issue of Mayer Brown’s Capital Markets Tax Quarterly, which will provide capital markets-related US federal tax news and insights. In this first volume of CMTQ, we look at Q3 2018.

In this issue, we discuss:

  • Second Circuit Overturns Estate V. McKelvey
  • Derivatives Mark-to-Market Treatment in Our Future? 
  • Dividend Equivalent Phase-in Gets Another Two-Year Extension
  • Withdrawal of Section 385 Documentation Regulations
  • Section 451(b) Inapplicable to Accrued Market Discount
  • Banks and Section 199A Deduction
  • PMTA 2018-013: Guidance on “Willfulness” Under FBAR Rules
  • Rev. Rul. 2018-24: IRS Guidance for MBS Restructurings
  • Upcoming FATCA and QI Certifications 
  • Guidance Delaying Gross Proceeds Effective Date Is on the Way

Authors

  • James R. Barry
    T +1 312 701 7169
  • Jason S. Bazar
    T +1 212 506 2323
  • Jared B. Goldberger
    T +1 212 506 2421
  • Thomas A. Humphreys
    T +1 212 506 2450
  • Mark H. Leeds
    T +1 212 506 2499
  • Michael K. Marion
    T +1 212 506 2651
  • Russell E. Nance
    T +1 212 506 2534
  • Remmelt Reigersman
    T +1 650 331 2059
  • Maria Carolina Grecco Bazzanelli
    T +55 11 2504 4636
  • David J. Goett
    T +1 212 506 2683
  • Minju Kim
    Associate
    T +1 212 506 2169
  • Grace Sur
    Associate
    T +1 212 506 2311
  • Associate
    T +1 212 506 2269
  • Brennan W. Young
    T +1 212 506 2691
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