Substantially Identical Security: D…
https://www.investopedia.com/terms/s/substantiallyidenticalsecurity.asp
Under Section 1091 of the Treasury regulations, a wash sale occurs when an investor sells stock (or other securities) at a loss, and within 30 days before or after the sale: Buys substantially identical stock or securities Acquires substantially identical stock or securities in a fully taxable trade Enters into a contract or option to buy substantially identical stock or securities Acquires substantially identical stock for an individual retirement account (IRA) or Roth IRA
Buys substantially identical stock or securities
Acquires substantially identical stock or securities in a fully taxable trade
Enters into a contract or option to buy substantially identical stock or securities
Acquires substantially identical stock for an individual retirement account (IRA) or Roth IRA
DA: 9 PA: 6 MOZ Rank: 63