Rev. Rul. 2024-23, page 981.

The revenue ruling holds that European Energy Exchange, a regulated exchange of Germany, is a “qualified board or exchange” within the meaning of section 1256(g)(7)(C).

T.D. 10007, page 981. This document contains final regulations that identify certain syndicated conservation easement transactions and substantially similar transactions as listed transactions, a type of reportable transaction. Material advisors and certain participants in these listed transactions are required to file disclosures with the IRS and are subject to penalties for failure to disclose. The regulations affect participants in these transactions as well as material advisors.