| http://www.w3.org/ns/prov#value | - Mark-to-Market - A method applied to any regulated futures contract, foreign currency contract, nonequity option, dealer equity option, and dealer securities futures contract held by the taxpayer at the close of the taxable year which treats such property as sold for its fair market value on the last business day of such taxable year and any gain or loss is taken into account for the taxable year.
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