However, if the ordinary shares or ADSs are treated as traded on an «established securities market» and you are either a cash basis taxpayer or an accrual basis taxpayer that has made a special election (which must be applied
consistently from year to year and can not be
changed without the consent of the IRS), you will determine the U.S. dollar value of the amount realized in a non U.S. dollar currency by translating the amount received at the spot rate of exchange on the settlement
date of the sale.
It is significant that the earliest Gospel, Mark, uses the term «after three days»
consistently in the prediction passages, but where these are quoted in Matthew or Luke the phrase has been
changed to «on the third day».23 The
change can be explained by saying that between the writing of the first and the later Gospels the story of the empty tomb had become more widely known, and the phrase «after three days», as a
dating of the resurrection event, fell out of use.