Assertion: section contract | /r/HasProperty | a type of investment
Facets:
value: as foreign currency contract
type: MANNER
value: as non-equity option
type: MANNER
Source sentences:
text: A Section 1256 contract is a type of investment defined by the Internal Revenue Code (IRC) as a regulated futures contract, foreign currency contract, non-equity option, dealer equity option, or dealer securities futures contract.