Assertion: straddle's loss | /r/HasProperty | recognized
Facets:
Source sentences:
text: The loss is then recognized when that position is disposed of (subject to potential further disallowal due to straddle and wash sale rules, of course)
text: When taxpayers use the section 1092(b)(2) identified mixed straddle rules to serve as an alternative to selling or otherwise disposing of a position, the general rules governing when gain and loss are recognized are undermined.