A wash sale is a sale of a security (stocks, bonds, options) at a loss and repurchase of the same or substantially identical security (judging by CUSIP or Committee on Uniform Securities Identification Procedures numbers) shortly before or after. Losses from such sales are not deductible in most cases under the Internal Revenue Code in the United States. Wash sale regulations disallow an investor who holds an unrealized loss from accelerating a tax deduction into the current tax year, unless the investor is out of the position for some significant length of time. A wash sale can take place at any time during the year, or across year boundaries.
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| - 假售回購（英語：wash sale）是指投資人在目前虧損狀況下售出證券（包含股票、債券、期權），之後不久又買回相同或實質上相同的證券之行為。目的上，投資者是想將未實現資本損失轉為已實現資本損失，以獲得當年度稅務抵免之優惠，並希望隨後回購的證券在未來能增值產生資本利得，在未來年度才需報稅。 目前一些國家針對這樣的行為有稅制上的防範。如美國，若在售出後30天內又回購相同證券，則實現虧損之交易會被調整為不具虧損，而將損失金額彌補至回購證券的交易成本基礎（cost basis）上。整體來說，交易的虧損會被保留到日後又售出才真正實現，但在當年度該次交易則無法作為申報抵稅用途。 (zh)
- A wash sale is a sale of a security (stocks, bonds, options) at a loss and repurchase of the same or substantially identical security (judging by CUSIP or Committee on Uniform Securities Identification Procedures numbers) shortly before or after. Losses from such sales are not deductible in most cases under the Internal Revenue Code in the United States. Wash sale regulations disallow an investor who holds an unrealized loss from accelerating a tax deduction into the current tax year, unless the investor is out of the position for some significant length of time. A wash sale can take place at any time during the year, or across year boundaries. (en)
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| - A wash sale is a sale of a security (stocks, bonds, options) at a loss and repurchase of the same or substantially identical security (judging by CUSIP or Committee on Uniform Securities Identification Procedures numbers) shortly before or after. Losses from such sales are not deductible in most cases under the Internal Revenue Code in the United States. Wash sale regulations disallow an investor who holds an unrealized loss from accelerating a tax deduction into the current tax year, unless the investor is out of the position for some significant length of time. A wash sale can take place at any time during the year, or across year boundaries. In the United Kingdom, a similar practice which specifically takes place at the end of a calendar year is known as bed and breakfasting. In a bed-and-breakfasting transaction, a position is sold on the last trading day of the year (typically late in the trading session) to establish a tax loss. The same position is then repurchased early on the first session of the new trading year, to restore the position (albeit at a lower cost basis). The term, therefore, derives its name from the late sale and early morning repurchase. Wash sale rules don't apply when stock is sold at a profit. A related term, tax-loss harvesting is "selling an investment at a loss with the intention of ultimately repurchasing the same investment after the IRS's 30 day window on wash sales has expired". This allows investors to lower their tax amount with the use of investment losses. Wash sales and similar trading patterns are not themselves prohibited; the rules only deal with the tax treatment of capital losses and the accounting of the ongoing tax basis. Tax rules in the U.S. and U.K. defer the tax benefits of wash selling at a loss. Such losses are added to the basis of the newly acquired security, essentially deferring the tax benefits until a non-wash sale occurs, if ever. (en)
- 假售回購（英語：wash sale）是指投資人在目前虧損狀況下售出證券（包含股票、債券、期權），之後不久又買回相同或實質上相同的證券之行為。目的上，投資者是想將未實現資本損失轉為已實現資本損失，以獲得當年度稅務抵免之優惠，並希望隨後回購的證券在未來能增值產生資本利得，在未來年度才需報稅。 目前一些國家針對這樣的行為有稅制上的防範。如美國，若在售出後30天內又回購相同證券，則實現虧損之交易會被調整為不具虧損，而將損失金額彌補至回購證券的交易成本基礎（cost basis）上。整體來說，交易的虧損會被保留到日後又售出才真正實現，但在當年度該次交易則無法作為申報抵稅用途。 (zh)
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