In the application of wash sale rules involving a straddle, a position created 30 days prior to or following the disposition of a loss position to offset a second position. The new position succeeds the previous loss position in the straddle which requires that the trader must defer the loss on the closed position to the extent it is less than any unrecognized gain in the successor position at the end of the tax year.
Related information about successor position:
- DEPARTMENT OF THE ARMY
The upgraded position must meet the definition of successor position as described in Reference c. 6. RESPONSIBILITIES AND PROCEDURES. a. Accretion of ...
- What is successor position? definition and meaning
Definition of successor position: In the application of wash sale rules involving a straddle, a position created 30 days prior to or following the disposition of a loss ...
- 26 CFR 1.1092(b)-5T - Regulations - United States - vLex
(n) Successor position. The term successor position means a position (P) that is or was at any time offsetting to a second position if (1) The second position was ...
- Employee's Statement of Understanding Regarding Temporary ...
block of three years and any subsequent temporary refill- ing. Furthermore, a successor position, which replaces and absorbs the original position, may not be ...
- Negamax - Wikipedia, the free encyclopedia
... the player on move looks for a move that maximizes the negation of the value of the position resulting from the move: this successor position must by definition ...
- 5 CFR 831.1602 - Definitions. | LII / Legal Information Institute
... or any successor position, and whose duties include activities relating to the arrival and departure of persons, conveyances, and merchandise at ports of entry .
- 5 CFR 842.1002 - Definitions. | LII / Legal Information Institute
... or any successor position and whose duties include activities relating to the arrival and departure of persons, conveyances, and merchandise at ports of entry .
- Top 4 Tips for Effective Succession Planning
Nov 10, 2010 ... All candidates that are in the reckoning for the successor's position should be evaluated on clearly determined parameters such as leadership ...