August 04, 2020
Capital Markets Tax Quarterly
Volume 3, Issue 2
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 Q2 2020.
We discuss:
- Update on US Tax Relief for COVID-19
- Proposal to Reactivate the New York Stock Transfer Tax
- Rev. Proc. 2020-19 – IRS Cash Limitation Percentage for REITs and RICs
- Rev. Proc. 2020-34 – Relief for Certain Modifications of Mortgages and Leases
- Nareit Recommendations for IRS Priority Guidance Plan
- IRS Delays Certain QI Certifications Due in 2020 and Issues FAQs to Confirm Postponement of QDDs Periodic Review
- US v. Bittner: Favorable District Court Ruling on Non-Willful FBAR Penalty
- Final Section 199A Regulations Address RICs Holding REITs
- IRS Releases Final and Proposed Anti-Hybrid Tax Regulations
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