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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2008-2 · 2026-10-03 edition · updated 2026-10-04 · United States

The purpose of this notice is to request comments from the public with respect to issues that arise in connection with certain financial transactions frequently referred to in the marketplace as prepaid forward contracts (or in certain circumstances as exchange traded notes).

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▸Contents — Internal Revenue Bulletin 2008-2

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