stock, a beneficial interest in a partnership or trust, a note, bond, debenture, or other evidence of indebtedness, or a section 1256 contract) the value or settlement price of which is calculated or determined by reference to a specified index (as defined in section 1221(b) of the Internal Revenue Code). taxmap/pubs/p544-012.htm#en_us_publink100072489Commodities derivative dealer.(p22)A commodit