Low basis constructive sale

nitoha

什么是constructive sale

bigredhockey55

constructive sale是一种方法的总称。比如说我手上已经有股票了，但我做short sale，我卖完之后接着把我自己手里的股票卖给你，我就两清了，做short sale没有成本，而且又把我手里持有的low basis stock卖掉了，同时不用交很高的capital gain tax

apf_薛老师

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.