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PART VII⁠—WASH SALES; STRADDLES — Front Matter

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

Editorial Notes

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.