Volume 3, Issue 1
Mayer Brown’s Capital Markets Tax Quarterly provides capital markets-related US federal tax news and insights. In this issue of CMTQ, we look at Q1 2020.
We discuss:
- US Tax Relief for COVID-19
- REIT Group Asks Treasury for Liquidity Help
- Tax-Exempt Bond Relief Requested
- Relief Provided for Mortgage Securitizations — Rev. Proc. 2020-26
- The Taxation of Video Games
- Broker Reporting for Expiration of Forward Contracts – PLR 202004009
- Limited Withholding and Reporting Relief for Dividend Equivalent Payments Made with Respect to a Derivative Referencing a Partnership
- Section 987 Branch Tax Qualifying PTP Income – PLR 202005011
- Tax Policy Center Releases Report on Biden Tax Plan
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