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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 sale of stocks, mutual funds and most exchange-traded funds (ETFs) will generate a Form 1099-B from your broker that includes detailed cost basis information to help you report capital gains ...

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

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

    The IRS allows investors to use realized losses to offset gains … Continue reading ->The post What Investors Should Know About the Wash-Sale Rule appeared first on SmartAsset Blog.

  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. Capital gains tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Capital_gains_tax_in_the...

    Under the stepped-up basis rule, [8] for an individual who inherits a capital asset, the cost basis is "stepped up" to its fair market value of the property at the time of the inheritance. When eventually sold, the capital gain or loss is only the difference in value from this stepped-up basis.