options dealer
Defined in 4 places across 2 titles — 3 distinct definitions of the United States Code.
The term “options dealer” has the meaning given such term by section 1256(g)(8).
Same definition in 2 sections
- 1994–present26 U.S.C. § 1258Internal Revenue Code · Recharacterization of gain from certain financial transactions · for purposes of this section
- 1994–present26 U.S.C. § 1402Internal Revenue Code · Definitions · in this section
The term “options dealer” has the meaning given such term by section 1256(g)(8) of such Code.
Source
- 1994–present42 U.S.C. § 411The Public Health and Welfare · Definitions relating to self-employment · for the purposes of this subchapter
The term “options dealer” means any person registered with an appropriate national securities exchange as a market maker or specialist in listed options.
Source
- 1994–present26 U.S.C. § 1256Internal Revenue Code · Section 1256 contracts marked to market · for purposes of this section