# Sheppard · Tax Notes: BOXX: ETF as Money Market Fund Substitute

Research. 2024-03-04 · Sheppard.
Source: <https://www.taxnotes.com/content-viewer?rid=7j8b2&type=saa>.

Cites 26 U.S.C. § 1092: § 1092(a)(3) (2x), § 1092(d)(4)(B) (2x), § 1092(d)(4)(C) (2x)