qualified index
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 530A — for purposes of this section
The term “qualified index” means—
(i) the Standard and Poor’s 500 stock market index, or
(ii) any other index—
(I) which is comprised of equity investments in primarily United States companies, and
(II) for which regulated futures contracts (as defined in section 1256(g)(1)) are traded on a qualified board or exchange (as defined in section 1256(g)(7)).