This article analyzes the provisions of Federal Law No. 362-FL of 29 October 2024 regarding the introduction of amendments to Articles 214.1 and 219.1 of the Tax Code of the Russian Federation. This article contains key features of the taxable income category, considers the specifics of taxation of securities exchange transactions and the procedure for replacing securities introduced by Decree of the President of the Russian Federation No. 677 of 8 August 2024. The result of the study is the thesis on the need to revise the approach to taxation of transactions of equal exchange that do not create economic benefits for either party.