Rev. Rul. 2026-16, ICE Endex is a “qualified board or exchange” within the meaning of section 1256(g)(7)(C)

Bookmark and Share

IRS.gov Banner

IRS GuideWire

August 10, 2026


Issue Number:  Rev. Rul. 2026-16

Inside This Issue


Revenue Ruling 2026-16 holds that ICE Endex is a “qualified board or exchange” within the meaning of section 1256(g)(7)(C). ICE Endex is a regulated exchange of the Netherlands that offers electronic trading.

Revenue Ruling 2026-16 will be in IRB: 2026-36, dated: August 31, 2026.

Back to Top


Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259.


RECEIVE TEXT MESSAGES FROM THE IRS!

Did you know you can now receive IRS bulletins directly on your mobile phone?

Stay informed wherever you are with convenient text message updates. Some IRS topics like IRS Newswire and QuickAlerts are available for text subscription, giving you faster access to important information through a new, easy-to-use communication channel.

Additional topics will be added throughout the year, expanding the information you can receive by text.

Opt-in today to start receiving IRS text message bulletins and stay connected on the go.


This message was distributed automatically from the IRS GuideWire mailing list. Please Do Not Reply To This Message.


This email was sent to Esdek@podam.pl by: Internal Revenue Service (IRS) · Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington, D.C. 20535 GovDelivery logo