Capital Markets Tax Quarterly - Volume 5, Issue 1

Volume 5, Issue 1

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 Q1 2022.

We discuss:

• Billionaire’s Minimum Income Tax—Summary of Proposal/How it Differs from Wyden Proposal
• IRS Fact Sheet on Crowdfunding
• IBOR Legislation and the Final Regulations
• Revocation of IRS REIT PLR
• PLR 202211008: Stock Not Participating Preferred
• BATS Global Markets Holdings, Inc. and Subsidiaries v. Commissioner
• California Proposes ‘Extreme Wealth’ Net Worth Tax
• Notice 2022-23: Proposed Updates to Qualified Intermediary Agreement