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Rev. Proc. 2022-32, page 101.

INCOME TAX

Internal Revenue Bulletin 2022-30 · 2026-10-03 edition · updated 2026-10-04 · United States

REG 130675-17, page 104. These proposed regulations define the term “foreign currency contract” under section 1256(g)(2) to include only foreign currency forward contracts.

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▸Contents — Internal Revenue Bulletin 2022-30
Internal Revenue Bulletin 2022-30

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