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
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