§388

3 cases·3 cited

Statute text not available for this section.

3 Citing Cases

388 also applies. - 8 - contract unless the contract or option is a dealer securities futures contract.' A "regulated futures contract" means a contract with respect to which the amount required to be deposited and the amount which may be withdrawn depend on a system of marking to market and which is traded on or subject to the rules of a qua

Schuster v. Commissioner 84 T.C. 764 · 1985
Overland Corp. v. Commissioner 34 T.C. 1001 · 1960

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