§ 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

Terms Used In CFR > Title 26 > Chapter I > Subchapter A > Part 1 > Wash Sales of Stock or Securities

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Bequest: Property gifted by will.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • corporation: includes associations, joint-stock companies, and insurance companies. See 26 CFR 36.3121(l)(1)-1
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Decedent: A deceased person.
  • domestic: when applied to a corporation * * * means created or organized in the United States or under the law of the United States or of any State or Territory. See 26 CFR 36.3121(l)(1)-1
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • foreign: when applied to a corporation * * * means a corporation * * * which is not domestic. See 26 CFR 36.3121(l)(1)-1
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: All property that is not real property.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • stock: includes shares in an association, joint-stock company, or insurance company. See 26 CFR 36.3121(l)(8)-1
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.