specified service trade or business
(2) Specified service trade or business The term “specified service trade or business” means any trade or business— (A) which is described in section 1202(e)(3)(A) (applied without regard to the words “engineering, architecture,”) or which would be so described if the term “employees or owners” were substituted for “employees” therein, or (B) which involves the performance of services that consist of investing and investment management, trading, or dealing in securities (as defined in section 475(c)(2) ), partnership interests, or commodities (as defined in section 475(e)(2)).