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Rev. Rul. 2026-16, page 237.

Internal Revenue Bulletin 2026-36 · 2026-10-03 edition · updated 2026-10-04 · United States

The revenue ruling holds that ICE Endex, a regulated exchange of the Netherlands, is a “qualified board or exchange” within the meaning of section 1256(g)(7)(C).

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▸Contents — Internal Revenue Bulletin 2026-36
Internal Revenue Bulletin 2026-36

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