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dig.tax
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§ 1256(g)(3)
a nonequity option
UNDECIDED
Rail
Argument
Interview
0 of 2 settled
1
§ 1256(g)(3)
ALL OF
“any listed option”
needs
Step 2
Listed option
UNDECIDED
“is not an equity option”
Research
1
2
§ 1256(g)(5)
Listed option
ALL OF
“any option”
“other than a right to acquire stock from the issuer”
“which is traded on (or subject to the rules of) a qualified board or exchange”