TourAxiom/US Federal/Statutes/Title 26/§ 1221/(b)/(1)/(B)/(ii)Specified indexOfficial sourceciteThe term “specified index” means any one or more or any combination of—(I)#a fixed rate, price, or amount, or(II)#cite · 26 U.S.C. § 1221(b)(1)(B)(ii)(II)a variable rate, price, or amount,← In general