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Section 1256 contract

(Tax Law)

Any:

1. Regulated futures contract,
2. Foreign currency contract as defined in chapter 4 under Section 1256 Contracts Marked to Market,
3. Nonequity option,
4. Dealer equity option, or
5. Dealer securities futures contract.

Securities futures contract

Source : (Tax Law)

A contract of sale for future delivery of a single security or of a narrow-based security index.

Language : English

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