commodities dealer
Defined in 2 places across 2 titles — 1 distinct definitions of the United States Code.
The term “commodities dealer” means a person who is actively engaged in trading section 1256 contracts and is registered with a domestic board of trade which is designated as a contract market by the Commodities Futures Trading Commission.
Same definition in 2 sections
- 1994–present26 U.S.C. § 1402Internal Revenue Code · Definitions · in this section
- 1994–present42 U.S.C. § 411The Public Health and Welfare · Definitions relating to self-employment · for the purposes of this subchapter