Part VII

Wash Sales; Straddles

PART VII— WASH SALES; STRADDLES

Editorial Notes

Amendments

1981—Pub. L. 97–34, title V, § 501(d)(1), (2), , 95 Stat. 326, 327, substituted as part heading “WASH SALES; STRADDLES” for “WASH SALES OF STOCK OR SECURITIES” and added item 1092.

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