Dodd Frank Act - Title XVI: Section 1256 Contracts

Certain swaps, etc., not treated as section 1256 contracts.

The term ‘section 1256 contract’ shall not include:

  • any securities futures contract or option on such a contract unless such contract or option is a dealer securities futures contract,
  • 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.
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