- wash sale rule
- фин., юр. запрет отмывочных продаж (ценных бумаг для уменьшения суммы уплачиваемых налогов)Syn:See:
Англо-русский экономический словарь.
wash sale rule
Смотреть что такое "wash sale rule" в других словарях:
wash-sale rule — ► a rule introduced to stop investors selling and buying back their shares, etc. within a 30 day period so that they cannot claim the sale as a tax loss: »The wash sale rule even applies if you buy new shares before you sell your losing ones.… … Financial and business terms
Wash-Sale Rule — An Internal Revenue Service (IRS) rule prohibiting a taxpayer from claiming a loss on the sale of an investment when the same investment was purchased within 30 days before or after the sale date. Also know as the 30 day wash sale rule . This… … Investment dictionary
Wash sale — is a sale of a security (stock, bonds, options) at a loss and repurchasing the same or substantially identical stock soon afterwards. The idea is to make an unrealised loss claimable as a tax deduction, by offsetting against other capital gains… … Wikipedia
wash sale — Purchase and sale of a security either simultaneously or within a short period of time, often in order to recognize a tax loss without altering one s position. Bloomberg Financial Dictionary See: tax selling. Bloomberg Financial Dictionary * * *… … Financial and business terms
Wash Sale — An illegal transaction an investor makes by simultaneously buying and selling a security through two different brokers, thereby creating the illusion of activity. Investors do this to try and recognize a tax loss without actually changing their… … Investment dictionary
Rule of Saint Benedict — The Rule of Saint Benedict ( Regula Benedicti ) is a book of precepts written by St. Benedict of Nursia for monks living in community under the authority of an abbot. Since about the 7th century it has also been adopted by communities of women.… … Wikipedia
thirty-day wash rule — IRS rule stating that losses on a sale of stock may not be used as tax shelter if equivalent stock is purchased 30 days or less before or after the sale of the stock. Bloomberg Financial Dictionary … Financial and business terms
Tax Selling — A type of sale whereby an investor sells an asset with a capital loss in order to lower or eliminate the capital gain realized by other investments. Tax selling allows the investor to avoid paying capital gains tax on recently sold or appreciated … Investment dictionary
Crystallization — The act of selling and buying stocks almost instantaneously in order to increase or decrease book value. This is a routine method used by many investors and companies to change book values without changing beneficial ownership. An example of this … Investment dictionary
Tax Swap — A method of crystallizing capital losses by selling losing positions and purchasing companies within similar industries that have similar fundamentals. Investors can circumvent the IRS wash sale rule and utilize tax benefits of capital losses by… … Investment dictionary
снижение средней цены — Стратегия снижения средней цены купленных акций. Например, инвестор, желающий приобрести 1000 акций, может купить 400 по текущей рыночной цене и три блока по 200 акций каждый по мере снижения цены. Тогда средняя цена акции будет ниже, чем если бы … Финансово-инвестиционный толковый словарь
