The IRS Publication 550, Investment Income and Expenses includes wash sales and states:
- Options and futures contracts. The wash sale rules apply to losses from sales or trades of contracts and options to acquire or sell stock or securities. They do not apply to losses from sales or trades of commodity futures contracts and foreign currencies.
- Certain losses on short sales of stock or securities are also subject to wash sale treatment. For information, see Wash Sales, later.
- Straddles are covered here.
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