Volume 2, Issue 3
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 Q3 2019.
- Guidance for Replacing LIBOR
- Congressional Relief for Tax on Mortgage Cancellation?
- Proposed PFIC Regulations Answer Long Asked Question
- CCA 201933010: Clarification on Lien Priority for Purchase Money Mortgages
- Tax Court Memo 2019-100: A Cautionary Tale for Debt Treatment
- Proposed Regulations Under Section 451(b)
- Another Mark-to-Market Proposal
- Taxpayer Taking the “Basket Option” Transaction to Court
- FATCA FAQs: Some Extended Relief for Model 1 FFIs Unable to Provide TINs for Account Holders with US Indicia