### Question
What is the definition of securities futures contract?


### Answer
The definition of **securities futures contract** is as follows in *26 U.S.C. § 1091*:

> provided by section 1234B(c).

#### Citation:
  - *26 U.S.C. § 1091*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter O-Gain or Loss on Disposition of Property > PART VII-WASH SALES; STRADDLES**

