### Question
How does SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES define options dealer?


### Answer
Under *26 U.S.C. § 1258*, **options dealer** is defined as:

> 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**

