New Twists on an Old Plot: Investors Look to Avoid the Wash Sale Rule by Harvesting Tax Losses with Exchange-Traded Funds

Garrett M. Fischer

Note

New Twists on an Old Plot: Investors Look to Avoid the Wash Sale Rule by Harvesting Tax Losses with Exchange-Traded Funds

Author: Garrett M. Fischer (Washington University School of Law)

Abstract

Keywords: Exchange traded funds, Income tax deductions for losses, Institutional investments

How to Cite: Fischer, G. (2010) “New Twists on an Old Plot: Investors Look to Avoid the Wash Sale Rule by Harvesting Tax Losses with Exchange-Traded Funds”, Washington University Law Review. 88(1).