options dealer

(B)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.

Source

26 USC § 1256(g)(8)(B)


Scoping language

For purposes of this section
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