section 1256 contract
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1092 — for purposes of this chapter
The term “section 1256 contract” has the meaning given such term by section 1256(b).
26 U.S.C. § 1212 — in this section
The term “section 1256 contract” means any section 1256 contract (as defined in section 1256(b)) to which section 1256 applies.
26 U.S.C. § 1256 — for purposes of this section (2 versions over time)
For purposes of this section, the term “section 1256 contract” means—
(A) any regulated futures contract,
(B) any foreign currency contract,
(C) any nonequity option,
(D) any dealer equity option, and
(E) any dealer securities futures contract.
26 U.S.C. § 1402 — in this section
The term “section 1256 contract” has the meaning given to such term by section 1256(b).