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Article

McDermott Will & Emery | USA | 6 Jul 2011

IRS defends discretion to withhold Section 1256 exchange designation for ISOs

The IRS defended its decision not to designate independent system operators as qualified board or exchange (QBE) principally on the grounds that, as a matter of law, it is not required to designate any exchanges as QBEs under Category 3 of Section 1256 Contracts.

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