Sections
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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.