Giao dịch wash sale la gi?
Giao dịch 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 “Giao dịch wash sale” Used in Practice?
IRS không cho phép khấu trừ thuế với wash sale nếu mua lại trong vòng 30 ngày.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Giao dịch wash sale la gi?
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.
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