regulated futures contract

(1) Regulated futures contracts defined The term “regulated futures contract” means a contract— (A) with respect to which the amount required to be deposited and the amount which may be withdrawn depends on a system of marking to market, and (B) which is traded on or subject to the rules of a qualified board or exchange.


26 USC § 1256(g)(1)

Scoping language

For purposes of this section
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