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Regulated futures contract
(Tax Law)
A section 1256 contract that:
- Provides that amounts that must be deposited to, or may be withdrawn from, your margin account depend on daily market conditions (a system of marking to market), and
- Is traded on, or subject to the rules of, a qualified board of exchange, such as a domestic board of trade designated as a contract market by the Commodity Futures Trading Commission or any board of trade or exchange approved by the Secretary of the Treasury.
Source : Internal Revenue Service - United States Department of Treasury
Language : English