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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.
All outlets selling "hard" liquor are subject to the rules and regulations of the state-run Oregon Liquor Control Commission (OLCC). By law, any establishment wishing to sell any alcoholic beverage in the state must also offer food for sale, including bars, taverns, music venues, fairs and festivals, and strip clubs. Oregon is one of 18 states ...
Map showing alcoholic beverage control states in the United States. The 17 control or monopoly states as of November 2019 are: [2]. Alabama – Liquor stores are state-run or on-premises establishments with a special off-premises license, per the provisions of Title 28, Code of Ala. 1975, carried out by the Alabama Alcoholic Beverage Control Board.
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.
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Selling, serving and giving alcohol to a minor is a class 4 felony punishable by up to 18 months in prison, [106] except when "a parent, legal guardian or adult spouse of a minor serves alcoholic beverages to that minor on real property, other than licensed premises, under the control of the parent, legal guardian or adult spouse", [107] or for ...
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In central Ohio, the commission is often 3% of the sales price to each. A seller, for example, would pay a total of $18,000 ($9,000 to agents on each side) on the sale of a $300,000 home.