Что такое Wash Sale?
Wash Sale A securities transaction in which an investor sells a security at a loss and repurchases a substantially identical security shortly before or after, typically to claim a tax loss. Often disallowed by tax authorities.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “Wash Sale” Used in Practice?
Налоговая служба США не разрешает вычеты по убыткам от wash sale, если ценные бумаги выкуплены в течение 30 дней.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Download Free for iOSFrequently Asked Questions
Что такое Wash Sale?
A securities transaction in which an investor sells a security at a loss and repurchases a substantially identical security shortly before or after, typically to claim a tax loss. Often disallowed by tax authorities.
Where can I learn this term for free?
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