commodities derivatives dealer
Defined in 1 place of the United States Code.
The term “commodities derivatives dealer” means a person which 1 regularly offers to enter into, assume, offset, assign, or terminate positions in commodities derivative financial instruments with customers in the ordinary course of a trade or business.
Source
- 1999–present26 U.S.C. § 1221Internal Revenue Code · Capital asset defined · in this section