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Treasury Regulations · 26 CFR Part 1

Wash Sales of Stock or Securities (§§ 1.1091-1 to 1.1202-2)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.1091-1 Losses from wash sales of stock or securities.
  2. § 1.1091-2 Basis of stock or securities acquired in “wash sales”.
  3. § 1.1092(b)-1T Coordination of loss deferral rules and wash sale rules (temporary).
  4. § 1.1092(b)-2T Treatment of holding periods and losses with respect to straddle positions (temporary).
  5. § 1.1092(b)-3T Mixed straddles; straddle-by-straddle identification under section 1092(b)(2)(A)(i)(I) (Temporary).
  6. § 1.1092(b)-4T Mixed straddles; mixed straddle account (temporary).
  7. § 1.1092(b)-5T Definitions (temporary).
  8. § 1.1092(b)-6 Mixed straddles; accrued gain and loss associated with a position that becomes part of a section 1092(b)(2) identified mixed straddle that is established after August 18, 2014.
  9. § 1.1092(c)-1 Qualified covered calls.
  10. § 1.1092(c)-2 Equity options with flexible terms.
  11. § 1.1092(c)-3 Qualifying over-the-counter options.
  12. § 1.1092(c)-4 Definitions.
  13. § 1.1092(d)-1 Definitions and special rules.
  14. § 1.1092(d)-2 Personal property.
  15. § 1.1201-1 Alternative tax.
  16. § 1.1202-0 Table of contents.
  17. § 1.1202-1 Deduction for capital gains.
  18. § 1.1202-2 Qualified small business stock; effect of redemptions.