PolymarketCheck availabilityNo KYCVerified resolution dataWell calibratedSelected book midpoint
No · —
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Stored reference
No 63%
No 63%Market quality
36 / 100
Low quality24h Volume
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Liquidity
$1.6K
Low liquidityOpen interest
$2.3K
Bid / Ask
— / —
NoSpread
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Comments
5
Market data
Updated 18 minutes ago
Jun 1, 26, 5:49 PM UTCApr 16, 27, 4:00 AM UTC
Chart and changes show stored historical probabilities, not the selected live book.
Trends
Selected row: book midpoint. Other rows: stored references, possibly normalized; 24h changes use stored history.
Venue terms
Source: Polymarket
Informational venue terms only; CoinRithm paper trading uses its own rules.
- Tick size:
- 1 percentage points
- Fees:
- Yes
Top holders
Loading top holders
Market depth · No
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Rules
This market will resolve to "Yes" if, by April 15, 2027, 11:59 PM ET, the IRS or U.S. Department of the Treasury publishes formal guidance classifying losses from CFTC-regulated sports event contracts as subject to the 90% loss cap under Section 165(d) of the Internal Revenue Code, as amended by the One Big Beautiful Bill Act (Public Law 119-21).
- Otherwise, this market will resolve to "No".
- For purposes of this market, sports event contracts are contracts whose payoff is determined by the outcome, score, or statistical result of an athletic competition listed on a CFTC-designated contract market or swap execution facility.
- Qualifying guidance must be published in the Internal Revenue Bulletin or the Federal Register as a Revenue Ruling, Revenue Procedure, IRS Notice, IRS Announcement, final or temporary Treasury Regulation, or proposed Treasury Regulation that remains published without withdrawal for at least 30 calendar days after its Federal Register publication date.
- Guidance qualifies if it expressly applies Section 165(d) to such contracts or classifies them as wagering transactions for federal income tax purposes.
- Guidance classifying sports event contracts as wagering solely for purposes of Section 4401, Section 6041, Section 3402(q), or other Code sections that do not bear on the deductibility of losses does not qualify.
