Capital Markets Tax Quarterly

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