any purchase if— (A) such purchase occurs or is cleared on a facility located in the United States, or (B) the purchaser or seller is a United States person, and (2) any transaction with respect to a security described in subparagraph (D) of subsection (e)(1), if— (A) such security is traded or cleared on a facility located in the United States, or (B) any party with rights under such security is a United States person. (e) Security and other definitions For purposes of this section— (1) Security The term security means— (A) any share of stock in a corporation, (B) any partnership or beneficial ownership interest in a partnership or trust, (C) any note, bond, debenture, or other evidence of indebtedness, other than a State or local bond the interest of which is excluded from gross income under section 103(a), (D) any derivative, or (E) any digital asset (as defined in section 6045(g)(3)(D)). (2) Derivative The term derivative means any contract (including any option, forward contract, futures contract, short position, swap, or similar contract) the value of which, or any payment or other transfer with respect to which, is (directly or indirectly) determined by reference to one or more of the following: (A) Any share of stock in a corporation. (B) Any partnership or beneficial ownership interest in a partnership or trust. (C) Any evidence of indebtedness. (D) Any real property. (E) Any commodity which is actively traded (within the meaning of section 1092(c)(4)). (F) Any currency. (G) Any rate, price, amount, index, formula, or algorithm. (H) Any other item as the Secretary may prescribe. Except as provided in regulations prescribed by the Secretary to prevent the avoidance of the purposes of this section, such term shall not include any item described in subparagraphs (A) through (H). (3) Underlying investment The term underlying investment means, with respect to any derivative, any item— (A) which is described in any of the subparagraphs (A) through (H) of paragraph (2) (or any item substantially the same as