26 USC 1091
§ 1091 - Loss from wash sales of stock or securities
- § 1091 - Loss from wash sales of stock or securities
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter O— Gain or Loss on Disposition of Property
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2002 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1984 Amendment