Some General Info
https://www.irs.gov/taxtopics/tc429
https://www.irs.gov/pub/irs-pdf/p550.pdf
Note page 68 for special rules for traders in Securities or Commodities
Then for wash sales: pages 53 (holding period), 56,57, 60 (loss deferral rules, straddles), and 73
I would consult a CPA, Attorney, Enrolled Agent for expertise in this area. Complicated.
First, you MUST meet the definition of an active trader set forth by the IRS rules. That is an often litigated area.
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