2022年5月23日

Capital Markets Tax Quarterly - Volume 5, Issue 1

作者:

Steven D. Garden,
Jared B. Goldberger,
Remmelt Reigersman,
Nicholas A. Flatley,
Juan F. Lopez Valek,
Amit S. Neuman,
Stephanie Wood,
Brennan W. Young

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