Wash-Sale Rule

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Wash-Sale Rule

An IRS regulation stating that one may not claim a capital loss for tax purposes if one repurchases the same position within 30 days. Suppose one sells a stock at a substantial loss but immediately buys back the same stock at the same price. Effectively, the locked in loss is "unlocked" and one can still make a profit on the investment in the long term. The 30 day wash-sale rule exists to prevent investors from taking tax deductions on losses they do not actually incur. Some investors find a way around this by exercising a tax swap. The 30 day wash-sale rule should not be confused with wash trading, which is a different concept altogether.

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Tax Swap			After 31 days, the investor can roll back into the same equity instrument, avoiding wash-sale rules in the process. ETFs for uncertain times: exchange traded funds underscore the ... by Port, David / Boomer Market Advisor If you are taking losses now, don't forget the wash-sale rule. YOU CAN WIN BY LOSING by Amy Feldman / BusinessWeek This is consistent with wash-sale rules affecting tax-motivated trading. Public economics by NBER Reporter			Warenterminmarkt Wares Wariate Waribiki Genzon Kachi Hou Warm Card Warm Color Warm-Up Warrant Warrant Agreement Warrant Coverage Warrant Leverage Ratio Warrant Premium Warrantable Condo Warranted Growth Rate warranty warranty deed warranty of habitability Warranty of Merchantability Warren Buffett Warsaw Convention Warsaw Pact Warsaw Stock Exchange Wash Wash Sale Wash Trade Wash-Sale Rule Washington, D.C. v. Greater Washington Board of Trade Washup waste Waste Circulation wasting asset Wasting Trust Watch List Watchdog Group Water Water and Sewer Bond Water Backup and Sump Overflow Water Bill Water Damage Insurance Water Exclusion Clause Water in the Tariff water line capacity Water Pollution Liability Water Quality Improvement Act of 1970 Water Quality Insurance Syndicate water rights water table Watercraft Endorsement Watercraft Nonowned Insurance Watered Stock Watermark			Wash Trading wash up wash up wash up wash up wash up wash up Wash Ups Wash Ups Wash Wader Ringing Group wash water Wash Woods Environmental Education Center Wash your mouth out! Wash, DC Wash, Rinse, & Repeat Wash, The wash-and-strain ice foot wash-and-wear wash-built terrace wash-hand basin wash-hand basin wash-hand basin wash-hand basins wash-hand stand wash-hand stands Wash-In-Place WASH-NET Wash-off wash-out Wash-Post Wash-Sale Rule Wash-Up Wash-Up wash-ups wash-ups Wash. Wash. Wash., D.C. washability washability washable washable washable distemper washables washables Washademoak Region Chamber of Commerce Washakie Washakie County Washakie County, WY Washakie County, Wyoming Washakie Mental Health Services washaway WASHBAC Washbag washbasin washbasin washbasin washbasins washbasins Washbear Washbear

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