Volume 4, 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 2021.

We discuss:

  • Final Regulations on IBOR Transition Released
  • Rev. Proc. 2021-53 Extends Temporary Relief for Public REIT and RIC Stock Dividends
  • Build Back Better Act?
  • PLR 202141005 – Applying Section 304 to an Acquisition
  • Notice 2022-1 – Tax Reporting for Discharged Student Loans
  • Crypto Tax Reporting in Infrastructure Investment and Jobs Act
  • FinCEN Issuer Proposed Rules Requiring Certain US and Non-US Legal Entities to Report Beneficial Ownership Information
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