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Value of taxable securities transaction
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....respect of transaction at item (a) of serial number 4 of the Table in section 98; (ii) the ^2[intrinsic value], in respect of transaction at item (b) of serial number 4 of the Table in section 98;] (b) in the case of a taxable securities transaction relating to a derivative, being "futures", shall be the price at which such "futures" is traded; and (c) in the case of any....
TaxTMI