26 U.S. Code Part VII - WASH SALES; STRADDLES

Sec. 1091. Loss from wash sales of stock or securities. 1092. Straddles.
Amendments

1981—Pub. L. 97–34, title V, § 501(d)(1), (2),Aug. 13, 1981, 95 Stat. 326, 327, substituted as part heading “WASH SALES; STRADDLES” for “WASH SALES OF STOCK OR SECURITIES” and added item 1092.

 

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