options dealer

(8) Options dealer (A) In general The term “options dealer” means any person registered with an appropriate national securities exchange as a market maker or specialist in listed options. (B) Persons trading in other markets In any case in which the Secretary makes a determination under subparagraph (C) of paragraph (7), the term “options dealer” also includes any person whom the Secretary determines performs functions similar to the persons described in subparagraph (A). Such determinations shall be made to the extent appropriate to carry out the purposes of this section.


26 USC § 1256(g)(8)

Scoping language

For purposes of this section
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