Short Sales

Table of Contents

Administrative Policy

24 May 2001 External T.I. 2001-0069045 - SHORT SALE AND IDENTICAL PROPERTIES

"... We would consider a short sale entered into in order to hedge a taxpayer's position with respect to identical shares held on capital account...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

3 July 2002 External T.I. 2002-0131355 - SHORT SALE

"We would consider a short sale entered into in order to hedge a taxpayer's position with respect to identical shares held on capital account to...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

11 September 2001 External T.I. 2001-0087365 - SHORT SALES

A gain realized by a taxpayer under a short sale transaction that hedged its position with respect to an exchangeable share investment held on...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.