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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
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