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Income from operations with the underlying asset of derivative financial instruments
Income from operations with the underlying asset of derivative financial instruments — income from operations with the underlying asset of derivative financial instruments is recognized as income received from the delivery of the underlying asset upon performance of such transactions (ceased to be in force as of 2019-05-01)1.
Tax Code of the Russian Federation, as amended on 2019-01-01, Article 214-1, paragraph 7, ceased to be in force as of 2019-05-01 // RSZ RF. 2000. No. 32. Art. 3340. ↩