老大，那个wash sale, IRS 也说得不清不楚

来源: 于 2011-08-10 10:30:11 [旧帖] [给我悄悄话] 本文已被阅读：次

IRS 是这样说的，怎么理解 substantially identical 就见仁见智了。  我觉得安全一点好，一个月内不去碰类似的了。

Wash Sales

You cannot deduct losses from sales or trades of stock or securities in a wash sale.

A wash sale occurs when you sell or trade stock or securities at a loss and within 30 days before or after the sale you:

  1. Buy substantially identical stock or securities,

  2. Acquire substantially identical stock or securities in a fully taxable trade,

  3. Acquire a contract or option to buy substantially identical stock or securities, or

  4. Acquire substantially identical stock for your individual retirement account (IRA) or Roth IRA.

http://www.irs.gov/publications/p550/ch04.html#en_US_2010_publink100010601