Common use of Derivative Contract Clause in Contracts

Derivative Contract. For purposes of this section, a derivative contract is a contract described in— (i) Section 475(c)(2)(D), 475(c)(2)(E), or 475(c)(2)(F) without regard to the last sentence of section 475(c)(2) referencing section 1256; (ii) Section 475(e)(2)(B), 475(e)(2)(C), or 475(e)(2)(D); or (iii) Section 1.446–3(c)(1).