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Rev. Rul. 2024-22, page 980.

Internal Revenue Bulletin 2024-43 · 2026-10-03 edition · updated 2026-10-04 · United States

The revenue ruling holds that Bourse de Montréal (MX), a regulated exchange of Québec, Canada, is a “qualified board or exchange” within the meaning of section 1256(g) (7)(C).

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▸Contents — Internal Revenue Bulletin 2024-43

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