contract

(2)The term “contract” shall not include— (A)any securities futures contract or option on such a contract unless such contract or option is a dealer securities futures contract, or (B)any interest rate swap, currency swap, basis swap, interest rate cap, interest rate floor, commodity swap, equity swap, equity index swap, credit default swap, or similar agreement. (c)

Source

26 USC § 1256(b)(2)


Scoping language

None: Default is title Scope
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