Page 35 - Large Business IRS Training Guides
P. 35
BEP – QDP
Exception (cont’d) 2
A derivative is
(subject to exceptions on the next page)
any contract
the value of which, or any payment or
transfer with respect to which, is (directly or
other
reference to one or more of
indirectly) determined by
the following –
share of stock in a corporation,
• Any
• Any
evidence of indebtedness,
that is actively traded,
• Any commodity
• Any currency, or
• Any rate, price, amount, index, formula, or algorithm
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