Volume 3, Issue 3
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 Q3 2020.
We discuss:
- IRS Issues Final Section 163(j) Regulations
- Final Partnership Withholding Regulations
- Connell v. Commissioner: Financial Advisor Debt Cancellation was Ordinary Income
- IRS issues Chief Counsel Advice 202035011 addressing the taxation of convertible virtual currency on crowdsourcing platforms
- Final Regulations on Sourcing Sales of Inventory
- Revenue Procedure 2020-44
Downloads –
Related Capabilities
Latest Perspectives
-
April 212022
Top 10 Practice Tips: Lock-Up Agreements
Lexis Practical Guidance -
April 202022
Proposed Rules Could Require Dealer Registration by Principal Trading Firms, Private Funds, Investment Advisers and Other Market Participants
Stay up-to-date on our perspectives
Subscribe to Email