Volume 3, Issue 4

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 Q4 2020.

We discuss:

  • Tax Plans of the New Administration       
  • Mark-to-Market?           
  • Select US Tax Considerations for SPACs  
  • PLR 202035003 – Guidance on Settlement Payments to REMIC Regular Interest Holders
  • CIC Services v. IRS: Injunction on Reportable Transaction Reporting?
  • Rev. Proc. 2021-12: Extended Relief for Mortgages
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