Section 1256 contracts include certain regulated futures contracts, foreign currency contracts and non-equity options. These contracts receive a unique tax treatment under the IRS code and are subject ...

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Foreign currency contracts subject to the Sec. 1256 mark-to-market rules would be defined as only including forward contracts, under proposed regulations the IRS and Treasury issued Tuesday ...

Many corporations and some high-net-worth individuals use currency forward contracts to hedge their future or forward currency exposures to the forex market against unfavorable moves. Companies with ...

"Great. Just what the market needs. Another trading platform," was the cynical response from one market participant when he heard that Intercontinental Exchange (ICE) will list new variants on its ...