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Title XVI: Section 1256 Contracts

American Bankers Association Contacts

Cecelia Calaby  (202) 663-5325

Dechert LLP Authors

Dechert 

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: