Capital Markets Tax Quarterly

Volume 3, 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 2020.

We discuss:

• Tax Plans of the New Administration       
• Mark-to-Market?           
• Select US Tax Considerations for SPACs  
• PLR 202035003 – Guidance on Settlement Payments to REMIC Regular Interest Holders
• CIC Services v. IRS: Injunction on Reportable Transaction Reporting?
• Rev. Proc. 2021-12: Extended Relief for Mortgages