cash settlement option
(2) Treatment of cash settlement options (A) In general For purposes of subsections (a) and (b), a cash settlement option shall be treated as an option to buy or sell property. (B) Cash settlement option For purposes of subparagraph (A), the term “cash settlement option” means any option which on exercise settles in (or could be settled in) cash or property other than the underlying property.
26 USC § 1234(c)(2)
None identified, default scope is assumed to be the parent (part IV) of this section.