一样的。 What Does Wash-Sale Rule Mean? An Internal Revenue Service (IRS) rule prohibiting a taxpayer from claiming a loss on the sale of an investment when the same investment was purchased within 30 days before or after the sale date. Also know as the "30-day wash- sale rule".
What happens if the number of replacement shares purchased during the forbidden 61-day period is less than or greater than the number of shares sold in the loss-sale transaction? Good question. The following two examples illustrate the answers. Example 2: You bought 100 shares of XYZ Co. on Dec. 1, 2008, for $2,000. You then bought an additional 50 shares on March 1, 2009, for $1,200 and another 25 shares on March 10, 2009, for $650. On March 27, 2009, you sold all the December shares for $1,300, thus incurring a $700 loss. However, since you bought 75 replacement shares within 30 days of the loss sale, 75% of your loss ($525) is disallowed. You can deduct the other 25% ($175). Add two-thirds of the disallowed loss ($350) to the basis of the 50 shares bought on March 1. Add the remaining $175 of disallowed loss to the basis of the 25 shares bought on March 10. So the basis of the 50 shares becomes $1, 550 ($1,200 plus $350) and the basis of the 25 shares becomes $825 ($650 plus $175). Also, you get to extend the holding period for both sets of shares by the Dec. 2, 2008, through March 27, 2009, holding period of the 75 shares for which the loss was disallowed. Example 3: You bought 100 shares of XYZ Co. on Dec. 1, 2008, for $2,000. You then bought an additional 100 shares on March 1, 2009, for $2,400 and another 50 shares on March 10, 2009, for $1,300. On March 27, 2009, you sold all the December shares for $1,300, thus incurring a $700 loss. Since you bought 150 replacement shares within 30 days of the loss sale, your entire loss is disallowed. In this case, you add the entire disallowed loss to the basis of the first 100 replacement shares, which are those purchased on March 1. So the basis of those shares becomes $3,100 ($2,400 plus $700). You also get to extend the holding period for those shares by the Dec. 2, 2008, through March 27, 2009, holding period of the 100 shares for which the loss was disallowed. Read more: Understanding the Wash Sale Rules - Personal Finance - Taxes - SmartMoney.com http://www.smartmoney.com/personal-finance/taxes/understanding-the-wash-sale-rules-9860/#ixzz19hk7YTVw
【在 a****p 的大作中提到】 : 一样的。 : What Does Wash-Sale Rule Mean? : An Internal Revenue Service (IRS) rule prohibiting a taxpayer from claiming : a loss on the sale of an investment when the same investment was purchased : within 30 days before or after the sale date. Also know as the "30-day wash- : sale rule".
【在 a****p 的大作中提到】 : 一样的。 : What Does Wash-Sale Rule Mean? : An Internal Revenue Service (IRS) rule prohibiting a taxpayer from claiming : a loss on the sale of an investment when the same investment was purchased : within 30 days before or after the sale date. Also know as the "30-day wash- : sale rule".