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 2020.
We discuss:
- IRS Issues Final Section 163(j) Regulations
- Final Partnership Withholding Regulations
- Connell v. Commissioner: Financial Advisor Debt Cancellation was Ordinary Income
- IRS issues Chief Counsel Advice 202035011 addressing the taxation of convertible virtual currency on crowdsourcing platforms
- Final Regulations on Sourcing Sales of Inventory
- Revenue Procedure 2020-44
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