section 1256 contract
Defined in 4 places of the United States Code.
For purposes of this section, the term “section 1256 contract” means—
Source
- 1994–201026 U.S.C. § 1256Internal Revenue Code · Section 1256 contracts marked to market · for purposes of this section
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.
Source
- 2010–present26 U.S.C. § 1256Internal Revenue Code · Section 1256 contracts marked to market · for purposes of this section
The term “section 1256 contract” has the meaning given such term by section 1256(b).
Source
- 1994–present26 U.S.C. § 1092Internal Revenue Code · Straddles · for purposes of this chapter
The term “section 1256 contract” has the meaning given to such term by section 1256(b).
Source
- 1994–present26 U.S.C. § 1402Internal Revenue Code · Definitions · in this section
The term “section 1256 contract” means any section 1256 contract (as defined in section 1256(b)) to which section 1256 applies.
Source
- 1994–present26 U.S.C. § 1212Internal Revenue Code · Capital loss carrybacks and carryovers · in this section