Regulated Futures Contract

Regulated Futures Contract means:
a contract or agreement that (1) provides that amounts must be deposited or withdrawn from a margin account based on daily market conditions (a system of marking to market) and (2) is traded on, or subject to the rules of, a qualified board of exchange.

See also other Tax Terms and Definitions in U.S.A.

mark-to-market; Section 1256 contract.