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In the United States, wash sale laws are codified in "26 USC § 1091 - Loss from wash sales of stock or securities". The corresponding treasury regulations are given by CFR 1.1091-1 [ 7 ] and 1.1091-2.
A wash sale is when you sell an asset, such as a stock or bond, for a loss but have purchased the same asset or a very similar one within 30 days before or after the sale.
Wash trading is a form of market manipulation in which an entity simultaneously sells and buys the same financial instruments, creating a false impression of market activity without incurring market risk or changing the entity's market position. Wash trading has been deemed illegal in most jurisdictions.
Print/export Download as PDF; Printable version; ... Illinois officially revised its laws in 1807, 1809–12, 1819, 1827–29, 1833, 1845, and 1874. [5] See also
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Blue laws, also known as Sunday laws, are laws that restrict or ban some or all activities on specified days (most often on Sundays in the western world), particularly to promote the observance of a day of rest. [1] Such laws may restrict shopping or ban sale of certain items on specific days.
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