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Volume 3, 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 2020.

We discuss:

  • US Tax Relief for COVID-19
  • REIT Group Asks Treasury for Liquidity Help
  • Tax-Exempt Bond Relief Requested
  • Relief Provided for Mortgage Securitizations — Rev. Proc. 2020-26
  • The Taxation of Video Games
  • Broker Reporting for Expiration of Forward Contracts – PLR 202004009
  • Limited Withholding and Reporting Relief for Dividend Equivalent Payments Made with Respect to a Derivative Referencing a Partnership
  • Section 987 Branch Tax Qualifying PTP Income – PLR 202005011
  • Tax Policy Center Releases Report on Biden Tax Plan

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