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Mengying Guan

As seen in: Nature, Mondaq
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Articles

Sex-specific associations between pubertal development and MASLD in children: evidence from the PROC study

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By Mengying Guan, Miao Li Verified, Yuchen Zou, Sten H Vermund, Dayong Huang, Yifei Hu, Huiming He, Tuerxunayi Abudumijiti
| Nature Verified
Abstract Metabolic dysfunction-associated steatotic liver disease (MASLD) is prevalent in children. This study aimed to determine the sex-specific association between pubertal development and risk of MASLD in children. This longitudinal study included 1544 children aged 10–13 years from two follow-ups of a Chinese pediatric cohort (the PROC study) in Beijing. Pubertal development was assessed using Tanner staging.
Open in Who Shared Issue with article?

IRS Issues Proposed Regulations Relating To Digital Asset Transactions

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By Bryan Smith, Richard Peterson, Mengying Guan
| Mondaq
The U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) recently released proposed regulations (REG-122793-19) pertaining to information reporting and backup withholding, as well as basis and amount realized determinations for certain transactions involving digital assets.
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IRS Concludes That Staking Rewards Are Included In Gross Income

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By Richard Peterson, Mengying Guan
| Mondaq
The Internal Revenue Service (IRS) issued Revenue Ruling 2023-14 on July 31, 2023, providing clarity on its position regarding the tax treatment of crypto staking rewards for cash-method taxpayers. According to the Revenue Ruling, crypto staking rewards are included in a taxpayer's gross income at the time the taxpayer gains "dominion and control" over the tokens.
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