You didn't lose control

来源: 于 2023-02-01 05:25:55 [博客] [旧帖] [给我悄悄话] 本文已被阅读：次

When you dispose your property, it is a tax event.  Selling to yourself is not disposition, therefore it is not a tax event.

Why? IRS defines disposition as loss of control.  see https://www.irs.gov/publications/p544

Anyway, common sense.