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Lauricella on Year-End Tax Planning with Wash Sales

Tax_analysts_211 Leonard J. Lauricella (Montclair State University) has published Year-End Tax Planning:  Wash Sales Aren’t Always Bad, also available on the Tax Analysts web site as Doc 2005-25306, 2005 TNT 241-52.  The article explains how taxpayers can affirmatively use the § 1091 wash sale rules as part of their year-end tax planning strategies.


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