### Question
What is the definition of commodities dealer?


### Answer
The definition of **commodities dealer** is as follows in *26 U.S.C. § 1402*:

> 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

#### Citation:
  - *26 U.S.C. § 1402*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 2-TAX ON SELF-EMPLOYMENT INCOME**

