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Từ vựng:

wash sale

Giải nghĩa:

/wɒʃ seɪl/ – Phrase


Definition: giao dịch mua bán chứng khoán với mục đích tránh thuế hoặc tạo ra lợi ích không công bằng.

A more thorough explanation: the action of selling a security and then buying it again very shortly afterwards in order to claim the loss as a tax deduction

Example: The rule prohibits a taxpayer from claiming a loss on the sale or trade of a security in a wash sale.