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Title XVI: Section 1256 Contracts
American Bankers Association Contacts
Sally Miller (202) 663-5325
Dechert LLP Authors
Matthew Kerfoot (212) 641-5694
Summary
Title XVI excludes some kinds of swaps and securities futures contracts from the preferential tax treatment of section 1256 of the Internal Revenue Code ("IRC").
The following links provide expanded analysis within this section:
