An “identified straddle” is a straddle in which (1) all the original positions are acquired on the same day; (2) all positions are clearly identified in the investor’s records as being part of an ...

Basically, a “successor position” is a new straddle position that is acquired within 30 days before, or 30 days after, the original position was disposed of at a loss and that replaces that original ...

Is there a place for derivatives in tax-loss harvesting? Yes. As we discussed in Part I,[1] losses that are appropriate for tax-loss harvesting can be generated from a wide range of capital assets, ...