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    <title>Amendment of section 118.</title>
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    <description>Amendment expands &quot;commodity derivative&quot; to include instruments based on prices or indices of commodity derivatives, adds &quot;option in goods&quot; to the list of taxable instruments, renumbers affected table serial entries, and inserts a provision treating the difference between settlement price and strike price for a specified table transaction as an operative component.</description>
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      <description>Amendment expands &quot;commodity derivative&quot; to include instruments based on prices or indices of commodity derivatives, adds &quot;option in goods&quot; to the list of taxable instruments, renumbers affected table serial entries, and inserts a provision treating the difference between settlement price and strike price for a specified table transaction as an operative component.</description>
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