Wash Sales of Stock or Securities

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
8. ›
9. Subject Group Wash Sales of Stock or Securities

Sections

• 1.1091-1
  § 1.1091-1 Losses from wash sales of stock or securities.
• 1.1091-2
  § 1.1091-2 Basis of stock or securities acquired in “wash sales”.
• 1.1092(b)-1T
  § 1.1092(b)-1T Coordination of loss deferral rules and wash sale rules (temporary).
• 1.1092(b)-2T
  § 1.1092(b)-2T Treatment of holding periods and losses with respect to straddle positions (temporary).
• 1.1092(b)-3T
  § 1.1092(b)-3T Mixed straddles; straddle-by-straddle identification under section 1092(b)(2)(A)(i)(I) (Temporary).
• 1.1092(b)-4T
  § 1.1092(b)-4T Mixed straddles; mixed straddle account (temporary).
• 1.1092(b)-5T
  § 1.1092(b)-5T Definitions (temporary).
• 1.1092(b)-6
  § 1.1092(b)-6 Mixed straddles; accrued gain and loss associated with a position that becomes part of a section 1092(b)(2) identified mixed straddle that is established after August 18, 2014.
• 1.1092(c)-1
  § 1.1092(c)-1 Qualified covered calls.
• 1.1092(c)-2
  § 1.1092(c)-2 Equity options with flexible terms.
• 1.1092(c)-3
  § 1.1092(c)-3 Qualifying over-the-counter options.
• 1.1092(c)-4
  § 1.1092(c)-4 Definitions.
• 1.1092(d)-1
  § 1.1092(d)-1 Definitions and special rules.
• 1.1092(d)-2
  § 1.1092(d)-2 Personal property.
• 1.1201-1
  § 1.1201-1 Alternative tax.
• 1.1202-0
  § 1.1202-0 Table of contents.
• 1.1202-1
  § 1.1202-1 Deduction for capital gains.
• 1.1202-2
  § 1.1202-2 Qualified small business stock; effect of redemptions.