Wash Sales of Stock or Securities
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 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…
- § 1.1092(b)-3T Mixed straddles; straddle-by-straddle identification under section…
- § 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…
- § 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.
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