Capital Markets Tax Quarterly - Volume 4, Issue 4

Volume 4, 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 2021.

We discuss:

• Final Regulations on IBOR Transition Released
• Rev. Proc. 2021-53 Extends Temporary Relief for Public REIT and RIC Stock Dividends
• Build Back Better Act?
• PLR 202141005 – Applying Section 304 to an Acquisition
• Notice 2022-1 – Tax Reporting for Discharged Student Loans
• Crypto Tax Reporting in Infrastructure Investment and Jobs Act
• FinCEN Issuer Proposed Rules Requiring Certain US and Non-US Legal Entities to Report Beneficial Ownership Information