wash sale

简明释义

虚假买卖,虚卖

英英释义

例句

1.He sold his shares at a loss, but immediately bought them back, creating a wash sale 洗售.

他以亏损出售了他的股份，但立即又买回，造成了一笔wash sale 洗售。

2.To avoid wash sales 洗售, investors must wait 30 days before repurchasing the same security.

为了避免wash sales 洗售，投资者在重新购买相同证券之前必须等待30天。

3.The IRS has strict rules regarding wash sales 洗售 to prevent tax evasion.

美国国税局对wash sales 洗售有严格的规定，以防止逃税。

4.Investors should be cautious of a wash sale 洗售 when selling stocks at a loss.

投资者在以亏损出售股票时应谨慎对待wash sale 洗售。

5.John realized his stock transaction was a wash sale 洗售 after consulting with his accountant.

约翰在咨询会计师后意识到他的股票交易是一笔wash sale 洗售。

作文

In the world of finance and investing, understanding various terms is crucial for making informed decisions. One such term is wash sale, which refers to a transaction where an investor sells a security at a loss and then repurchases the same or substantially identical security shortly thereafter. This practice is often utilized by traders looking to claim a tax deduction on their losses while still maintaining their position in the market. However, the Internal Revenue Service (IRS) has specific rules regarding wash sale transactions to prevent abuse of this strategy.The primary purpose of the wash sale rule is to discourage investors from taking advantage of tax benefits while not genuinely altering their investment position. According to the IRS, if an investor sells a stock at a loss and buys it back within 30 days before or after the sale, the loss cannot be claimed for tax purposes. Instead, the disallowed loss is added to the cost basis of the repurchased stock, effectively postponing the deduction until the investor sells the stock again in the future.This can be particularly important during times of market volatility when investors may feel compelled to sell off losing investments. For instance, consider an investor who purchased shares of a technology company at $100 each. If the stock price drops to $70 and the investor sells to realize a loss, they might be tempted to buy back the shares immediately to avoid missing out on a potential rebound. However, if they repurchase the shares within the 30-day window, they would trigger the wash sale rule and lose the ability to claim that loss on their taxes.Understanding the implications of wash sale transactions is essential for any investor. Not only does it affect tax liability, but it can also influence investment strategies. Investors must carefully consider their actions and timing when dealing with securities to avoid inadvertently triggering the wash sale rule. This requires a level of discipline and awareness of one’s trading habits.Moreover, the concept of wash sale extends beyond individual stocks. It can apply to mutual funds and exchange-traded funds (ETFs) as well. For example, if an investor sells shares of a mutual fund at a loss and then buys shares of a similar fund within the designated period, they could also be subject to the wash sale rule. This highlights the need for vigilance in managing one’s portfolio and understanding how different investment vehicles interact under tax regulations.In conclusion, the term wash sale represents a critical aspect of trading and tax strategy that every investor should be aware of. By understanding its definition and implications, investors can make more informed decisions and avoid potential pitfalls associated with tax deductions on investment losses. As the financial landscape continues to evolve, staying informed about rules like the wash sale will empower investors to navigate their portfolios effectively while maximizing their tax efficiency.

在金融和投资的世界中，理解各种术语对于做出明智的决策至关重要。其中一个术语是洗售，它指的是投资者以亏损的价格出售证券，然后在不久之后重新购买相同或实质上相同的证券。这种做法通常被交易者用来申请税收减免，同时仍然保持他们在市场中的头寸。然而，美国国税局（IRS）对洗售交易有特定的规则，以防止滥用这种策略。洗售规则的主要目的是为了阻止投资者在没有真正改变其投资头寸的情况下利用税收优惠。根据IRS的规定，如果投资者在亏损时出售股票，并在出售前后30天内重新购买该股票，则无法在税务上申报该亏损。相反，禁止的亏损将被添加到重新购买股票的成本基础中，从而有效地推迟了扣除，直到投资者再次出售该股票。这在市场波动时期尤为重要，当时投资者可能感到有必要抛售亏损的投资。例如，考虑一个以每股100美元购买科技公司股票的投资者。如果股价跌至70美元，投资者可能会卖出以实现亏损，他们可能会急于立即回购股票，以避免错过潜在的反弹。然而，如果他们在30天的窗口期内重新购买股票，他们将触发洗售规则，并失去在税务上申报该亏损的能力。理解洗售交易的影响对于任何投资者都是至关重要的。它不仅影响税务责任，还会影响投资策略。投资者必须仔细考虑他们在处理证券时的行为和时机，以避免无意中触发洗售规则。这需要一定的纪律性和对自己交易习惯的认识。此外，洗售的概念不仅适用于个别股票，也可以适用于共同基金和交易所交易基金（ETF）。例如，如果投资者以亏损的价格出售共同基金的股份，然后在指定期间内购买类似基金的股份，他们也可能受到洗售规则的约束。这突显了在管理投资组合时保持警惕以及理解不同投资工具在税务法规下如何相互作用的必要性。总之，术语洗售代表了每个投资者都应该了解的交易和税收策略的关键方面。通过理解其定义和影响，投资者可以做出更明智的决策，并避免与投资亏损的税收扣除相关的潜在陷阱。随着金融环境的不断演变，了解像洗售这样的规则将使投资者能够有效地驾驭他们的投资组合，同时最大限度地提高税收效率。