Emini and wash sale

I have been searching if emini es or nq are subject to wash sale rule, and how they are taxed, I have read conflicting opinions in these forums and elsewhere. Do they come under section 1256 contracts. Can somebody shed some light on this topic with some good references.

 

no wash sale rule. yes 1256 contracts.

 

Thanks for response, any reference to backup your answer?.

 

I.R.C §1083(f): STOCK OR SECURITIES-For purposes of this part [Part VI of Ch. 1O, Subtitle A], the term "stock or securities" means shares of any corporation, certificates of stock or interest in any corporation, notes, bonds, debentures, and evidences of indebtedness.......

I.R.C. §1091. LOSS FROM WASH SALES OF STOCK OR SECURITIES
§1091(a):.......For purposes of this section, the term "stock or securities" shall, except as provided in regulations, include contracts or options to acquire or sell stock or securities.

NOTE: "regulated futures contracts" are =not= considered "stock or securities" and, therefore, the wash sale rules are inapplicable.

I.R.C. §1256(b): SECTION 1256 Contract Defined-For purposes of this section, the term "section 1256 contract" means----
(1) any regulated futures contract...............

I.R.C. §1256(a): GENERAL RULE--For purposes of this subtitle--
............(3) any gain or loss with respect to a section 1256 contract shall be treated as---
(A) short-term capital gain or loss, to the extent of 40 percent of such gain or loss, and
(B) long-term capital gain or loss, to the extent of 60 percent of such gain or loss..........

 

Thanks. Great reference.