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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク 988 transaction ： ウィキペディア英語版 988 transaction A 988 transaction is a transaction described in section 988(c)(1) of the Internal Revenue Code〔 in the United States of America. This transaction occurs when a taxpayer enters into or acquires any debt instrument, forward contract, futures contract, option, or similar financial instrument held in a non-functional currency.〔(26 USCA section 988 )〕 The rules for 988 transactions do not apply to any regulated futures contract or non-equity options which would be marked to market under 26 USCA § 1256〔(26 USCA § 1256 )〕 (1256 contract) if held on the last day of the taxable year.〔 ==History== The provisions covering 988 transactions were enacted as part of the Tax Reform Act of 1986.〔(NY CPA Journal )〕〔See section 1261(a) of the Tax Reform Act of 1986, Pub. L. No. 99-514 (Oct. 22, 1986).〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「988 transaction」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.