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. | 
发表于 2011-5-9 13:58
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