The wash-sale rule disallows a tax loss if the investor buys a substantially identical security within what period?

a.The same trading day only
b.7 days before or after the sale
c.60 days before the sale only
d.30 days before or after the sale

解析

The wash-sale rule disallows a capital loss deduction if a substantially identical security is purchased within 30 days before or after the sale, a 61-day window in total. The disallowed loss is added to the cost basis of the replacement shares. This prevents investors from claiming a loss while maintaining the same position.

免费刷完整 110 道题库 — 无需注册。

同考点相关题目

最近核对: · 审核流程

PrepPass 编辑团队 · 依据官方资料核对 NASAA Series 65 Investment Adviser Law Exam · 我们如何核对
反馈