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    <title>Value of taxable commodities transaction.</title>
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    <description>The value of a taxable commodities transaction is: for an option transaction, the option premium; for an option in goods or option in a commodity derivative, the settlement price of the option; and for a sale of a commodity derivative, the price at which the commodity derivative is sold.</description>
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      <description>The value of a taxable commodities transaction is: for an option transaction, the option premium; for an option in goods or option in a commodity derivative, the settlement price of the option; and for a sale of a commodity derivative, the price at which the commodity derivative is sold.</description>
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