equity option

(6)The term “equity option” means any option— (A)to buy or sell stock, or (B)the value of which is determined directly or indirectly by reference to any stock or any narrow-based security index (as defined in section 3(a)(55) of the Securities Exchange Act of 1934, as in effect on the date of the enactment of this paragraph).

Source

26 USC § 1256(g)(6)


Scoping language

For purposes of this section
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