### Question
How is the term options dealer defined?


### Answer
The term **options dealer** is defined in *26 U.S.C. § 1258* as the following:

> given such term by section 1256(g)(8).

#### Citation:
  - *26 U.S.C. § 1258*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter P-Capital Gains and Losses > PART IV-SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES**

