wash transaction

См. также в других словарях:

• wash transaction — See wash sale …   Black's law dictionary

• Wash sale — is a sale of a security (stock, bonds, options) at a loss and repurchasing the same or substantially identical stock soon afterwards. The idea is to make an unrealised loss claimable as a tax deduction, by offsetting against other capital gains… …   Wikipedia

• wash — [wôsh, wäsh] vt. [ME wasshen < OE wæscan, akin to Ger waschen: for prob. IE base see WATER] 1. to clean by means of water or other liquid, as by dipping, tumbling, or scrubbing, often with soap, a detergent, etc. 2. to make clean in a… …   English World dictionary

• wash sale — The offsetting sale and purchase of the same or similar asset within a short time period. For income tax purposes, losses on a sale of stock may not be recognized if equivalent stock is purchased within thirty days before or thirty days after the …   Black's law dictionary

• Wash Sale — An illegal transaction an investor makes by simultaneously buying and selling a security through two different brokers, thereby creating the illusion of activity. Investors do this to try and recognize a tax loss without actually changing their… …   Investment dictionary

• transaction — A matter of dealing between parties, the word implying action, consent, knowledge, or acquiescence on the part of both of them. Blount v Blount, 158 Ala 242, 48 So 581. The carrying on or through of any matter or affair by two parties in concert… …   Ballentine's law dictionary

• To wash the hands of — Hand Hand (h[a^]nd), n. [AS. hand, hond; akin to D., G., & Sw. hand, OHG. hant, Dan. haand, Icel. h[ o]nd, Goth. handus, and perh. to Goth. hin[thorn]an to seize (in comp.). Cf. {Hunt}.] 1. That part of the fore limb below the forearm or wrist in …   The Collaborative International Dictionary of English

• Business and Industry Review — ▪ 1999 Introduction Overview        Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… …   Universalium

• Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… …   Universalium

• Nuclear safety in the United States — Nuclear safety in the U.S. is governed by federal regulations and continues to be studied by the Nuclear Regulatory Commission (NRC). The safety of nuclear plants and materials controlled by the U.S. government for research and weapons production …   Wikipedia

• trust — A legal entity created by a grantor for the benefit of designated beneficiaries under the laws of the state and the valid trust instrument. The trustee holds a fiduciary responsibility to manage the trust s corpus assets and income for the… …   Black's law dictionary