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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