IRS 是這樣說的,怎麽理解 substantially identical 就見仁見智了。 我覺得安全一點好,一個月內不去碰類似的了。
You cannot deduct losses from sales or trades of stock or securities in a wash sale.
A wash sale occurs when you sell or trade stock or securities at a loss and within 30 days before or after the sale you:
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Buy substantially identical stock or securities,
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Acquire substantially identical stock or securities in a fully taxable trade,
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Acquire a contract or option to buy substantially identical stock or securities, or
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Acquire substantially identical stock for your individual retirement account (IRA) or Roth IRA.
http://www.irs.gov/publications/p550/ch04.html#en_US_2010_publink100010601