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


### Answer
The definition of **options dealer** is as follows in *26 U.S.C. § 1362*:

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

#### Citation:
  - *26 U.S.C. § 1362*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter S-Tax Treatment of S Corporations and Their Shareholders > PART I-IN GENERAL**

