Volume 5, 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 2022.

We discuss:

  • Billionaire’s Minimum Income Tax—Summary of Proposal/How it Differs from Wyden Proposal
  • IRS Fact Sheet on Crowdfunding
  • IBOR Legislation and the Final Regulations
  • Revocation of IRS REIT PLR
  • PLR 202211008: Stock Not Participating Preferred
  • BATS Global Markets Holdings, Inc. and Subsidiaries v. Commissioner
  • California Proposes ‘Extreme Wealth’ Net Worth Tax
  • Notice 2022-23: Proposed Updates to Qualified Intermediary Agreement
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