dealer equity option
Defined in 1 place of the United States Code.
The term “dealer equity option” means, with respect to an options dealer, any listed option which—
(A) is an equity option,
(B) is purchased or granted by such options dealer in the normal course of his activity of dealing in options, and
(C) is listed on the qualified board or exchange on which such options dealer is registered.
Source
- 1994–present26 U.S.C. § 1256Internal Revenue Code · Section 1256 contracts marked to market · for purposes of this section