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

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

    Simply do not re-buy the asset in the 30-day window, and you can safely claim the loss on your tax return and without any further penalty. 4 sneaky wash-sale workarounds that won’t work

  3. Wash sale - Wikipedia

    en.wikipedia.org/wiki/Wash_sale

    This allows investors to lower their tax amount with the use of investment losses. [5] Wash sales and similar trading patterns are not themselves prohibited; the rules only deal with the tax treatment of capital losses and the accounting of the ongoing tax basis. Tax rules in the U.S. and U.K. defer the tax benefits of wash selling at a loss.

  4. I'm a Day Trader. How Can I Reduce My Taxes? - AOL

    www.aol.com/finance/day-traders-reduce-taxes...

    The first way day traders avoid taxes is by using the mark-to-market method. This method takes advantage of the ability of day traders to offset capital gains with capital losses. Investors can ...

  5. I'm a Day Trader. How Can I Reduce My Taxes? - AOL

    www.aol.com/day-traders-reduce-taxes-130013098.html

    For premium support please call: 800-290-4726 more ways to reach us

  6. Tax accounting in the United States - Wikipedia

    en.wikipedia.org/wiki/Tax_accounting_in_the...

    The Internal Revenue Code governs the application of tax accounting. Section 446 sets the basic rules for tax accounting. Tax accounting under section 446(a) emphasizes consistency for a tax accounting method with references to the applied financial accounting to determine the proper method. The taxpayer must choose a tax accounting method ...

  7. Pattern day trader - Wikipedia

    en.wikipedia.org/wiki/Pattern_day_trader

    A pattern day trader is subject to special rules. The main rule is that in order to engage in pattern day trading you must maintain an equity balance of at least $25,000 in a margin account. The required minimum equity must be in the account prior to any day trading activities.

  8. Internal Revenue Code section 1031 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    For example, if your tax return is due April 15, but that date falls on a Saturday, then your tax return due date is forwarded to the first business day following April 15, or Monday, April 17. However, if a deadline falls on a Sunday, the requirements for the exchange must be met no later than the last business day prior to the deadline date ...

  9. 1031 Exchange Rules: Deadlines, Benefits and How to Qualify - AOL

    www.aol.com/navigating-1031-exchange-not-pay...

    So far, there are no proposed tax changes for 2025. However, the IRS has updated tax brackets for 2025, which may affect those who may have to pay capital gains taxes related to real estate sales ...