Wash Sales; Straddles

Wash Sales; Straddles

In Legislation

Wash Sales; Straddles in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter O, Part VII

The current, permanent, in-force federal laws regulating wash sales; straddles are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter O, Part VII. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including wash sales; straddles) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Taxation and Tax Liability and Liability of the US Code, including wash sales; straddles) by chapter and subchapter.