Subjgrp 8. Wash Sales of Stock or Securities
- § 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 -
- § 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.