| http://www.w3.org/ns/prov#value | - The Fifth Circuit???s Decision The Bankruptcy Code defines a forward contract as follows: [A] contract (other than a commodity contract as defined in section 761) for the purchase, sale, or transfer of a commodity as defined in section 761(8) of this title, or any similar good, article, service, right, or interest which is presently or in the future becomes the subject of dealing in the forward co
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