This document contains proposed regulations that define the term "foreign currency contract" under section 1256 of the Internal Revenue Code. A has engaged in the buying and selling of foreign currency since YEAR 1.The purpose of the CISG is to provide a modern, uniform and fair regime for contracts for the international sale of goods. Trade theory to analyze currency devaluation. Blink-182 is an American rock band formed in Poway, California, in 1992. They acquired LHP Jeffrey Springs in a trade. Trade theory to analyze currency devaluation. The suit comes while the Padres are among the teams recruiting Japanese pitcher Roki Sasaki.