Individuals investing in financial contracts on own account

Investment clubs

Mineral royalties or leases dealing (i.e., acting as a principal in dealing royalties or leases to investors)

Mortgage dealers, buying and selling

Oil royalty dealing (i.e., acting as a principal in dealing royalties to investors)

Securities speculators for own account

Tax liens dealing (i.e., acting as a principal in dealing tax liens to investors)

Venture capital companies

Viatical settlement companies