L3 Book 2 "Constructive Sale" 书, principal, property, contract

wishmeluck

Book 2, Page 280

 

不太理解书中提到的“constructive Sale”, 麻烦TX们能够解释一下，谢谢啦！

 

a taxpayer makes a constructive sale of an appreciated financial position if the taxpayer enters into:

1) a short sale of the same or substantially identical property;

2) an offsetting notional principal contract with respect to the same or substantially identical property; or

3) a futures or forward contract to deliver the same or substantially identical property.

carissa24

顶一下，希望能有可以解答的TX出现

arcgod

用衍生品来对冲自己的股票，虽然你还持有这支股，但他的股价波动对你已经没有影响了。是很恶劣的行为啊

wishmeluck

感谢楼上的回答，难怪说constructive sale是禁止的。 非常感谢！