US tax rule disallowing loss deduction if same security is repurchased within 30 days.
Designed to prevent tax-loss harvesting through fake sales. Disallowed loss is added to cost basis of replacement shares. Crypto is currently exempt (loophole that has survived multiple legislative attempts to close).
US tax rule disallowing loss deduction if same security is repurchased within 30 days. Designed to prevent tax-loss harvesting through fake sales. Disallowed loss is added to cost basis of replacement shares. Crypto is currently exempt (loophole that has survived multiple legislative attempts to close).
In regulation, Wash Sale is one of the building blocks investors use to compare opportunities and assess risk. Understanding it helps you read research notes, earnings reports, and market commentary without getting lost in jargon.
Designed to prevent tax-loss harvesting through fake sales. Disallowed loss is added to cost basis of replacement shares.
Washington Trust Bancorp (WASH) reported Q1 earnings results that came in below analyst expectations.
Jul 20, 2026
The US is pressing the EU to formally announce a rollback of import rules that were part of last year's deal to reduce Donald Trump's tariffs
Jul 19, 2026
ME Group, Europe's biggest photobooth operator, is expanding into user-operated dog washing machines across the UK and Europe.
Jul 13, 2026
Cross-border biotech deals between the US and China are becoming more complex and face a modest slowdown as Washington steps up restrictions on investment and technology transfers
Jun 21, 2026
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