(2) Definitions For purposes of this subsection— (A) Options dealer The term “options dealer” has the meaning given such term by section 1256(g)(8). (B) Commodities dealer The term “commodities dealer” means a person who is actively engaged in trading section 1256 contracts and is registered with a domestic board of trade which is designated as a contract market by the Commodities Futures Trading Commission. (C) Section 1256 contracts The term “ section 1256 contract” has the meaning given to such term by section 1256(b).
26 USC § 1402(i)(2)
None identified. Default scope is assumed to be the entire title.