section 1256 contracts
(2) For purposes of this subsection— (A) The term “options dealer” has the meaning given such term by section 1256(g)(8) of such Code. (B) The term “commodities dealer” means a person who is actively engaged in trading section 1256 contracts and is registered with a domestic board of trade which is designated as a contract market by the Commodities Futures Trading Commission. (C) The term “section 1256 contracts” has the meaning given to such term by section 1256(b) of such Code.