tax loss carryback - vertaling naar Engels
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tax loss carryback - vertaling naar Engels

SALE AND REPURCHASE OF A SECURITY
Bed and breakfasting; Wash sale rule; Tax loss harvesting

tax loss carryback      

бухгалтерский учет

перенос налогового убытка на прошлые периоды [в прошлое] (перенос убытка текущего периода на прибыль нескольких прошлых периодов с целью получения права на возмещение части уплаченного в прошлые периоды налога на прибыль и равномерного распределения величины прибыли и налогового бремени между периодами)

синоним

loss carryback

Смотрите также

tax loss carryforward

wash sale         

['wɔʃseil]

биржевое выражение

фиктивная сделка (купля ценной бумаги и ее продажа (или наоборот) через очень короткое время для получения прибыли, воздействия на рыночные цены, создания видимости активной торговли)

отмывочная продажа (запрещенная практика продажи ценной бумаги с убытком и покупки такой же бумаги для уменьшения суммы уплачиваемых налогов)

фиктивная продажа

синоним

sham transaction

Смотрите также

thirty-day wash rule; wash sale rule

wash sale         
фиктивная продажа (ценных бумаг с последующей перепродажей)

Definitie

Wash sale
·add. ·- A sale made in washing. ·see Washing, ·noun, 3, above.

Wikipedia

Wash sale

A wash sale is a sale of a security (stocks, bonds, options) at a loss and repurchase of the same or substantially identical security (judging by CUSIP or Committee on Uniform Securities Identification Procedures numbers) shortly before or after. Losses from such sales are not deductible in most cases under the Internal Revenue Code in the United States. Wash sale regulations disallow an investor who holds an unrealized loss from accelerating a tax deduction into the current tax year, unless the investor is out of the position for some significant length of time. A wash sale can take place at any time during the year, or across year boundaries.

In the United Kingdom, a similar practice which specifically takes place at the end of a calendar year is known as bed and breakfasting. In a bed-and-breakfasting transaction, a position is sold on the last trading day of the year (typically late in the trading session) to establish a tax loss. The same position is then repurchased early on the first session of the new trading year, to restore the position (albeit at a lower cost basis). The term, therefore, derives its name from the late sale and early morning repurchase.

Wash sale rules don't apply when stock is sold at a profit. A related term, tax-loss harvesting is "selling an investment at a loss with the intention of ultimately repurchasing the same investment after the IRS's 30 day window on wash sales has expired". This allows investors to lower their tax amount with the use of investment losses. 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. Such losses are added to the basis of the newly acquired security, essentially deferring the tax benefits until a non-wash sale occurs, if ever.

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