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.
- 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