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
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