Wash Sales of Stock or Securities
- § 1.1091-1 Losses from wash sales of stock or securities
- § 1.1091-2 Basis of stock or securities acquired in “wash sales”
- § 1.1092(b)-1T Coordination of loss deferral rules and wash sale rules (temporary)
- § 1.1092(b)-2T Treatment of holding periods and losses with respect to straddle positions (temporary)
- § 1.1092(b)-3T Mixed straddles; straddle-by-straddle identification under section 1092(b)(2)(A)(i)(I) (Temporary)
- § 1.1092(b)-4T Mixed straddles; mixed straddle account (temporary)
- § 1.1092(b)-5T Definitions (temporary)
- § 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 Qualified covered calls
- § 1.1092(c)-2 Equity options with flexible terms
- § 1.1092(c)-3 Qualifying over-the-counter options
- § 1.1092(c)-4 Definitions
- § 1.1092(d)-1 Definitions and special rules
- § 1.1092(d)-2 Personal property
- § 1.1201-1 Alternative tax
- § 1.1202-0 Table of contents
- § 1.1202-1 Deduction for capital gains
- § 1.1202-2 Qualified small business stock; effect of redemptions