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Volume 4, 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 2021.

We discuss:

  • PLR 202050014: Another Ruling Supporting Debt Settlement Without CODI   
  • Refresher in Info Letter 2020-0033: Short Sales Not UBTI 
  • Cum-Ex Developments  
  • Coffey: Information Reporting Isn’t the Same as Filing
  • FBAR to Pick Up Crypto
  • Key Tax Changes in President’s American Jobs Plan and American Families Plan
  • Diminished Anonymity: The Corporate Transparency Act

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