Sentences with phrase «substantially identical»

You can not, within 30 days before or after the sale, make a «substantially identical» asset purchase.

The Lenovo ThinkPad T470 shares a lot in common with the T470s — its performance, keyboard and trackpad, port selection, and battery life are substantially identical, but you can get the same specs and features for a bit less money.

The Lenovo ThinkPad T470 has a lot in common with the T470s — its performance, keyboard and trackpad, port selection, and battery life are substantially identical.

This would make it resemble a kind of class action suit, with the plaintiff suing a large number of defendants, all with substantially identical facts being considered.

The agreements were substantially identical to the earlier dealer agreements that were signed in 2005.

And if «exceptionally» the court does need to consider whether to grant an injunction where the relief sought is substantially identical to an ASBO it should follow the approach in McCann.

What we have today in the case of global heating is not substantially identical in a scientific sense to prior episodes of heating in the past.

All or a portion of any loss realized upon a taxable disposition of shares will be disallowed if you purchase other substantially identical shares within 30 days before or after the disposition.

A loss realized on a sale or exchange of shares of a fund may be disallowed if other substantially identical shares are acquired (whether through the automatic reinvestment of dividends or otherwise) within a sixty - one (61) day period beginning thirty (30) days before and ending thirty (30) days after the date that the shares are disposed of.

The fund is a gateway fund that invests substantially all of its assets in a master portfolio with a substantially identical investment objective and substantially similar investment strategies.

The sale of stocks, bonds or mutual fund shares for a loss when, within 30 days before or after that sale, you buy the same or substantially identical securities.

To qualify for the tax - loss benefit, an asset that is purchased within 30 days of a sale, can not be «substantially identical» (as defined by the IRS).

It occurs when a tax payer sells stock or securities at a loss and reinvests in substantially identical stock or securities within 30 days, before or after the date of sale.

This is not a wash sale because the stocks are not substantially identical.

Essentially, when you sell a stock or fund at a loss, that loss is no longer tax - deductible, if you then buy the same fund (or a «substantially identical» fund) again within a period of 30 days.

Purchasing what the IRS views as a substantially identical security to replace the harvested loss would violate the IRS Wash - Sale rule, disqualifying the loss.

Sell the reds in exchange for a similar but not substantially identical fund, and you're good to go.

If you buy something «substantially identical» within 30 days of selling an investment, you won't be able to claim the loss on your taxes.

The representations, covenants and events of default therein are otherwise substantially identical to the Company's existing Multicurrency Revolving Credit Agreement (as amended, the «Credit Agreement»), other than some relating to Paperchase.

All warrants to purchase shares of Company's common stock which by their terms will survive the merger and which have not been cancelled prior to the merger will be assumed by OXiGENE, but will be converted into and become warrants to purchase shares of OXiGENE common stock on terms substantially identical to those in effect prior to the merger, except that the number of shares purchasable and exercise price shall be adjusted as set forth in such assumed warrants.

Ordinarily, stocks or securities of one corporation are not considered substantially identical to stocks or securities of another corporation.

For example, preferred stock is substantially identical to the common stock if the preferred stock:

In determining whether stock or securities are substantially identical, you must consider all the facts and circumstances in your particular case.

However, where the bonds or preferred stock are convertible into common stock of the same corporation, the relative values, price changes, and other circumstances may make these bonds or preferred stock and the common stock substantially identical.

For example, in a reorganization, the stocks and securities of the predecessor and successor corporations may be substantially identical.

If you sell an asset at a loss, you can't re-purchase the same or any substantially identical investment for 30 days or you risk triggering a wash sale and foregoing the loss.

His expertise was requested on the question of when different securities, and in particular, different ETFs, might be considered substantially identical for purposes of the wash sale rule.

Arbitrage is a technique used to take advantage of differences in price in substantially identical assets across different markets or in different types of instruments.

In addition, as compared with conventional capitalization - weighted indexes, these Fundamental Indexes typically have substantially identical volatilities, and CAPM betas and correlations exceeding 0.95.

The Internal Revenue Service will not recognize a tax loss generated from the sale and repurchase within 30 days before or after the trade or settlement date of the same or a substantially identical security — typically called a «wash sale.»

If you buy the same or a substantially identical security within 30 days before or after you sold the losing stock, you aren't allowed to claim the tax loss.

While the term «substantially identical» has not been explicitly defined in this context, two bonds have generally not been considered substantially identical if (1) the securities have different issuers, or (2) there are substantial differences in either maturity or coupon rate.

The wash sale rule prevents you from deducting a loss on a sale of stock if you buy substantially identical securities within the wash sale period.

You don't have a wash sale unless you buy substantially identical securities.

Some people conclude on this basis that funds maintained by two different companies are never substantially identical.

As a general rule, stock of one issuer isn't substantially identical to stock of a different issuer, even if they are in the same industry.

A wash sale occurs when you sell an investment at a loss and repurchase a substantially identical investment within a 61 - day period that extends from 30 days before you take your loss until 30 days after.

For example, Dell isn't substantially identical to HP.

My feeling is that those differences aren't enough to prevent the two funds from being substantially identical.

A managed fund should not be considered substantially identical to an index fund (although even here the IRS could disagree).

You're allowed to do this, but if you repurchase the security or a substantially identical security within 30 days before or after the sale, including reinvested dividends or capital gains, the IRS disallows all or a portion of the capital loss.

The tax regulations say that if two different stocks are linked together in such a way that any change in the price of one will be reflected in the price of another, they're likely to be treated as substantially identical securities for purposes of the wash sale rule.

One way to avoid the wash sale rule is to buy stock that isn't substantially identical to the stock you sold.

Furthermore, be aware of IRS wash sale tax rules that might apply, if you buy substantially identical investments in tax - advantaged retirement accounts, when you also sell them in taxable accounts.

The wash sale rule is designed to prevent you from claiming a loss from selling shares that are replaced by substantially identical shares that are acquired about the same time.

We'll ignore some of the thornier issues, such as when shares should be treated as «substantially identical» and circumstances where shares should not be considered replacement shares.

Foremost among these is the question of when one option is substantially identical to another option.

You'll also have a wash sale if, within the wash sale period, you enter into a contract or option to buy substantially identical stock.

If you buy or otherwise acquire a substantially identical stock within this 61 - day, wash - sale period, the IRS won't let you use the loss to offset gains.

To comply with the IRS «wash sale» rule, which does not recognize a tax loss generated from the sale and repurchase within 30 days of the same or substantially identical security, investors should choose a bond from a different issuer.