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 2019.
We discuss:
- Guidance for Replacing LIBOR
- Congressional Relief for Tax on Mortgage Cancellation?
- Proposed PFIC Regulations Answer Long Asked Question
- CCA 201933010: Clarification on Lien Priority for Purchase Money Mortgages
- Tax Court Memo 2019-100: A Cautionary Tale for Debt Treatment
- Proposed Regulations Under Section 451(b)
- Another Mark-to-Market Proposal
- Taxpayer Taking the "Basket Option" Transaction to Court
- FATCA FAQs: Some Extended Relief for Model 1 FFIs Unable to Provide TINs for Account Holders with US Indicia
Originally published October 31 2019
Visit us at mayerbrown.com
Mayer Brown is a global legal services provider comprising legal practices that are separate entities (the "Mayer Brown Practices"). The Mayer Brown Practices are: Mayer Brown LLP and Mayer Brown Europe – Brussels LLP, both limited liability partnerships established in Illinois USA; Mayer Brown International LLP, a limited liability partnership incorporated in England and Wales (authorized and regulated by the Solicitors Regulation Authority and registered in England and Wales number OC 303359); Mayer Brown, a SELAS established in France; Mayer Brown JSM, a Hong Kong partnership and its associated entities in Asia; and Tauil & Chequer Advogados, a Brazilian law partnership with which Mayer Brown is associated. "Mayer Brown" and the Mayer Brown logo are the trademarks of the Mayer Brown Practices in their respective jurisdictions.
© Copyright 2019. The Mayer Brown Practices. All rights reserved.
This Mayer Brown article provides information and comments on legal issues and developments of interest. The foregoing is not a comprehensive treatment of the subject matter covered and is not intended to provide legal advice. Readers should seek specific legal advice before taking any action with respect to the matters discussed herein.
We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.