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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Dealer equity option ： ウィキペディア英語版 Dealer equity option A dealer equity option is any equity option listed on a qualified board of exchange, that is bought or granted by an options dealer (any person registered with an appropriate national securities exchange as a market maker or specialist in listed options).〔(【引用サイトリンク】url=http://www.irs.gov/publications/p550/ch04.html#en_US_2010_publink100010326 )〕〔(【引用サイトリンク】url=http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00001256----000-.html )〕 The dealer should be registered with the qualified board of exchange where the option is listed. Under U.S. tax law, a dealer equity option qualifies as a 1256 Contract, and benefits from several tax advantages. ==See also== * 1256 Contract 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Dealer equity option」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.