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  2. Wash sale - Wikipedia

    en.wikipedia.org/wiki/Wash_sale

    After a sale is identified as a wash sale and if the replacement stock is bought within 30 days before or after the sale then the wash sale loss is added to the basis of the replacement stock. The basis adjustment preserves the benefit of the disallowed loss; the holder receives that benefit on a future sale of the replacement stock.

  3. Wash-sale rule: What to avoid when selling your losing ... - AOL

    www.aol.com/finance/wash-sale-rule-avoid-selling...

    After that period, you can re-buy the asset without triggering the wash-sale rules. ... and you’ll have to add the disallowed loss onto the cost basis of your new 100 shares. In this case, your ...

  4. How do you calculate cost basis on investments? - AOL

    www.aol.com/finance/calculate-cost-basis...

    The total sale amount is $1,500 (50 shares x $30). ... The adjusted basis of the property is the cost of the property after accounting for any ... all brokerages are required to send most of your ...

  5. What Investors Should Know About the Wash-Sale Rule - AOL

    www.aol.com/news/investors-know-wash-sale-rule...

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  6. Nonrecognition provisions - Wikipedia

    en.wikipedia.org/wiki/Nonrecognition_provisions

    When the new asset is sold or exchanged in a taxable transaction, the realized gain or loss from the first transaction will then be recognized. Preservation of the unrecognized gain or loss is accomplished by giving the new asset a cost basis equal to the adjusted basis of the old asset. Therefore, when you see a nonrecognition provision, you ...

  7. Cost basis - Wikipedia

    en.wikipedia.org/wiki/Cost_basis

    Basis (or cost basis), as used in United States tax law, is the original cost of property, adjusted for factors such as depreciation. When a property is sold, the taxpayer pays/(saves) taxes on a capital gain /(loss) that equals the amount realized on the sale minus the sold property's basis.

  8. What Is Cost Basis and How Is It Calculated? - AOL

    www.aol.com/news/cost-basis-calculated-183726041...

    The cost basis of an asset is important to you for two primary reasons – tax planning and investment planning. These two reasons are related because only with the proper investment planning can ...

  9. Doyle v. Mitchell Bros. Co. - Wikipedia

    en.wikipedia.org/wiki/Doyle_v._Mitchell_Bros._Co.

    The case held that gross income includes the gain on sale of assets, i.e., the proceeds less cost basis. An alternative theory that gross income should be the gross proceeds, and the cost basis should be allowed as a deduction, was rejected by the Court.