26 USC Subtitle A, CHAPTER 1, Subchapter O, PART VII: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter O, PART VII: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter O-Gain or Loss on Disposition of PropertyPART VII-WASH SALES; STRADDLES
Jump To: MiscellaneousAmendments

PART VII-WASH SALES; STRADDLES

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.