WASH SALES OF STOCK OR SECURITIES
- Section 1.1091-1 - Losses from wash sales of stock or securities
- Section 1.1091-2 - Basis of stock or securities acquired in "wash sales"
- Section 1.1092(b)-1T - Coordination of loss deferral rules and wash sale rules (temporary)
- Section 1.1092(b)-2T - Treatment of holding periods and losses with respect to straddle positions (temporary)
- Section 1.1092(b)-3T - Mixed straddles; straddle-by-straddle identification under section 1092(b)(2)(A)(i)(I) (Temporary)
- Section 1.1092(b)-4T - Mixed straddles; mixed straddle account (temporary)
- Section 1.1092(b)-5T - Definitions (temporary)
- Section 1.1092(b)-6 - Mixed straddles; accrued gain and loss associated with a position that becomes part of a section 1092(b)(2) identified mixed straddle that is established after August 18, 2014
- Section 1.1201-1 - Alternative tax
- Section 1.1202-0 - Table of contents
- Section 1.1202-1 - Deduction for capital gains
- Section 1.1202-2 - Qualified small business stock; effect of redemptions
- Section 1.1092(c)-1 - Qualified covered calls
- Section 1.1092(c)-2 - Equity options with flexible terms
- Section 1.1092(c)-3 - Qualifying over-the-counter options
- Section 1.1092(c)-4 - Definitions
- Section 1.1092(d)-1 - Definitions and special rules
- Section 1.1092(d)-2 - Personal property