wash sale

简明释义

虚抛

英英释义

例句

1.If you sell a stock at a loss and buy it back within 30 days, it's considered a wash sale 洗售.

如果你以亏损价格卖出股票，并在30天内再次购买，这被视为洗售 wash sale。

2.Many traders unknowingly engage in wash sales 洗售 during volatile market conditions.

许多交易者在市场波动期间不知不觉中参与了洗售 wash sales。

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

美国国税局对洗售 wash sales有严格的规定，以防止逃税。

4.To avoid a wash sale 洗售, you might want to wait at least 31 days before repurchasing the same stock.

为了避免发生洗售 wash sale，你可能需要在重新购买同一只股票之前至少等待31天。

5.Investors should be cautious of a wash sale 洗售 when trying to claim tax deductions.

投资者在尝试申请税收减免时，应对洗售 wash sale保持谨慎。

作文

A wash sale is a term used in the financial world to describe a transaction where an investor sells a security at a loss and then repurchases the same or substantially identical security within a short period, typically 30 days. This practice is often employed by investors who want to realize a tax deduction for their losses while still maintaining their position in the security. However, the wash sale rule, established by the Internal Revenue Service (IRS) in the United States, disallows the deduction of losses on sales that fall under this category. The main purpose of this rule is to prevent taxpayers from claiming tax benefits while effectively retaining their investment. Understanding the implications of a wash sale is crucial for any investor looking to optimize their tax situation and investment strategy. For instance, if an investor sells shares of a company for $1,000 less than what they paid, they might be tempted to immediately buy those shares back to avoid missing out on potential gains. However, if they do this, the IRS will disallow the $1,000 loss, meaning the investor cannot use it to offset any capital gains for tax purposes. Instead, the disallowed loss is added to the cost basis of the repurchased shares, which can complicate future transactions. The concept of a wash sale also highlights the importance of timing in trading strategies. Investors must be aware of the specific time frames involved and keep meticulous records of their transactions to ensure compliance with tax regulations. This awareness can help prevent unintended consequences that could arise from seemingly harmless trading activities. For example, an investor might sell a stock to take a loss but could inadvertently trigger a wash sale if they repurchase the same stock too soon. In addition to the IRS rules, brokers often have their own policies regarding wash sales. Some brokerage platforms may automatically flag these transactions, alerting investors of potential tax implications. This feature can serve as a safeguard for traders who may not fully understand the nuances of the wash sale rule. Moreover, the wash sale concept extends beyond individual stocks. It applies to mutual funds, exchange-traded funds (ETFs), and other types of securities. Investors should also be cautious about purchasing similar assets, as the IRS may consider them substantially identical. For example, if an investor sells shares in one technology ETF at a loss and then buys another technology ETF shortly after, this could also be considered a wash sale. In conclusion, while the idea of a wash sale may seem beneficial for tax purposes, the reality is that it can lead to complications and unintended consequences. Investors should approach this strategy with caution and seek professional advice if they are unsure about how to navigate the complexities of the wash sale rule. By understanding the implications and maintaining diligent records, investors can better manage their portfolios and optimize their tax situations without running afoul of IRS regulations.

‘洗售’是金融界用来描述一种交易的术语，指投资者以亏损的价格出售证券，然后在短时间内（通常为30天）重新购买相同或实质上相同的证券。这种做法通常被投资者用来实现税收减免，同时仍然保持对该证券的持有。然而，美国国税局（IRS）制定的‘洗售’规则不允许在此类交易中扣除亏损。该规则的主要目的是防止纳税人在有效保留投资的同时声称税收利益。理解‘洗售’的含义对于任何希望优化其税务状况和投资策略的投资者来说至关重要。例如，如果投资者以低于购入价1000美元的价格出售某公司的股票，他们可能会急于立即回购这些股票，以免错过潜在收益。然而，如果这样做，IRS将不允许扣除这1000美元的亏损，意味着投资者无法利用其抵消任何资本收益。相反，被拒绝的亏损将被添加到重新购买股票的成本基础中，这可能使未来的交易变得复杂。‘洗售’的概念还突显了交易策略中时机的重要性。投资者必须意识到涉及的特定时间框架，并仔细记录他们的交易，以确保遵守税收法规。这种意识可以帮助防止由于看似无害的交易活动而引发的意外后果。例如，投资者可能会出售一只股票以实现亏损，但如果他们过早地重新购买同一只股票，可能会无意中触发‘洗售’。除了IRS规则，券商通常也有自己的‘洗售’政策。一些经纪平台可能会自动标记这些交易，提醒投资者潜在的税务影响。这个功能可以为那些可能不完全理解‘洗售’规则细微差别的交易者提供保护。此外，‘洗售’的概念不仅限于个别股票。它适用于共同基金、交易所交易基金（ETFs）和其他类型的证券。投资者还应该小心购买类似资产，因为IRS可能会认为它们实质上是相同的。例如，如果投资者以亏损的价格出售一只科技ETF的股份，然后在不久之后购买另一只科技ETF，这也可能被视为‘洗售’。总之，虽然‘洗售’的想法在税收方面似乎是有利的，但实际上，它可能导致复杂性和意外后果。投资者在采用这种策略时应谨慎行事，并在不确定如何处理‘洗售’规则的复杂性时寻求专业建议。通过理解影响并保持尽职记录，投资者可以更好地管理他们的投资组合，并在不违反IRS法规的情况下优化他们的税务状况。