Capital Markets Tax Quarterly

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