26 CFR Topic
Wash Sales of Stock or Securities
June 25, 2020
§
1.1092(c)-1
Qualified covered calls
§
1.1092(c)-2
Equity options with flexible terms
§
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)-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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