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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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