### Question
What does options dealer mean?


### Answer
**Options dealer** has the following meaning in *26 U.S.C. § 1258*:

> 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**

