wash sale

wash sale

фр. transaction fictive, fantôme

исп. transacción ficticia

фиктивная сделка

Имеет место, когда одно и то же лицо покупает и продает акции, тем самым определяя цену, но без реального изменения прав собственности.

Финансы и долги. — М.: Весь мир. 1997.

Смотреть что такое "wash sale" в других словарях:

  • 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 sale — n [probably from the comparison of such a sale to the act of washing, which does not affect the nature of the thing washed]: a sale and purchase of securities that produces no change of the beneficial owner; specif: a sale of securities within 30 …   Law dictionary

  • Wash sale — (Stock Exchange) A sale made in washing. See {Washing}, n., 3, above. [Webster 1913 Suppl.] …   The Collaborative International Dictionary of English

  • wash sale — ☆ wash sale n. the pretended trading of stock, accomplished by buying shares at one broker and simultaneously selling an equal number of shares at another broker, in order to make trade in that stock appear active: an illegal practice …   English World dictionary

  • wash sale — Purchase and sale of a security either simultaneously or within a short period of time, often in order to recognize a tax loss without altering one s position. Bloomberg Financial Dictionary See: tax selling. Bloomberg Financial Dictionary * * *… …   Financial and business terms

  • wash sale — noun : a prearranged fictitious sale of securities with no real change of ownership that is made to influence the market or to establish a loss for tax purposes * * * 1. a sale of a stock at a loss and repurchase of the same or substantially… …   Useful english 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

  • wash sale — 1. a sale of a stock at a loss and repurchase of the same or substantially identical stock within 30 days, for which the capital loss is disallowed for tax purposes. 2. the simultaneous purchase and sale of large amounts of a stock or commodity… …   Universalium

  • wash sale — A sale of securities or commodities involving no actual change in the beneficial ownership, the seller not expecting to make or the buyer to receive delivery, being a method of manipulating prices. 50 Am J1st Stock Ex § 26. A stock exchange term… …   Ballentine's law dictionary

  • wash sale — A US name for the sale and purchase by a single investor, or a group in collusion, of a block of securities either simultaneously or in a short space of time to establish a loss or a gain; it may also be used to create the impression that the… …   Big dictionary of business and management

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