今年股市回稳，炒股又热络起来。重温一下 wash rules. 准备了几个练习题 ：） 假设 去年 in taxable account 买了 2 股 XYZ at $100. On 8/7 bought another share at $120, and then sold this share at $100 on 8/8. ANSWER: not wash sales. you can claim capital loss. On 8/9 sold the share purchased last year at $90, and then bought a new share at $80 on 8/10. ANSWER: wash sales. No capital loss this time but the cost on 8/10 share is increased accordingly. On 8/11 sold another share purchased last year at $70. On the same day, bought a new share at $75 in an IRA account. ANSWER: wash sale. Also, the capital loss is forever lost, and you're unable to claim anymore. 请老师们批改。
假设 去年 in taxable account 买了 2 股 XYZ at $100.
On 8/7 bought another share at $120, and then sold this share at $100 on 8/8. ANSWER: not wash sales. you can claim capital loss. On 8/9 sold the share purchased last year at $90, and then bought a new share at $80 on 8/10. ANSWER: wash sales. No capital loss this time but the cost on 8/10 share is increased accordingly. On 8/11 sold another share purchased last year at $70. On the same day, bought a new share at $75 in an IRA account. ANSWER: wash sale. Also, the capital loss is forever lost, and you're unable to claim anymore.
请老师们批改。
the other two are correct.