哪位能够讲讲“wash sales”的含义以及如何翻译？

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美国国税局（IRS）对“wash sales”作出了如下解释：

“You cannot deduct losses from sales or trades of stock or securities in a wash sale unless the loss was incurred in the ordinary course of your business as a dealer in stock or securities.

A wash sale occurs when you sell or trade stock or securities at a loss and within 30 days before or after the sale you:

1. Buy substantially identical stock or securities,

2. Acquire substantially identical stock or securities in a fully taxable trade,

3. Acquire a contract or option to buy substantially identical stock or securities, or

4. Acquire substantially identical stock for your individual retirement arrangement (IRA) or Roth IRA.

If you sell stock and your spouse or a corporation you control buys substantially identical stock, you also have a wash sale.”

也就是说，若亏本出售股票，并在出售之前或之后的30天内，(1)购买实质相同的股票，(2)在完全应税交易中获得实质相同的股票，(3)获得购买实质相同股票的合约或期权，或(4)因个人退休金计划（IRA）或罗斯个人退休金计划（Roth IRA）而获得实质相同的股票，则会被IRS视为“wash sales”，并且，如果某人出售股票，其配偶或由其控制的公司在上述期限内购买了实质相同的股票，也会构成“wash sales”。通常来说，“wash sales”是为了通过抵扣已实现的损失而达到减税的目的，但是，IRS规定这类损失不得抵扣。《元照英美法词典》将“wash sales”译为“虚假交易；虚售；冲销交易”。

例句：

原文：

More or less stock bought than sold. If the number of shares of substantially identical stock or securities you buy within 30 days before or after the sale is either more or less than the number of shares you sold, you must determine the particular shares to which the wash sale rules apply. You do this by matching the shares bought with an equal number of the shares sold. Match the shares bought in the same order that you bought them, beginning with the first shares bought. The shares or securities so matched are subject to the wash sale rules.

译文：

股票购买数量多于/少于股票出售数量。若在出售股票之前或之后30日内购买的实质相同股票多于或少于出售的股票，则必须确定适用于虚假交易规则的特定股票。通过将购买的股票与出售的同等数量股票相匹配方可确定。从首次购买的股票开始，按照购买的顺序匹配购买的股票。依照上述方式匹配的股票须遵守虚假交易规则。

来源：

https://www.irs.gov/publications/p550#en_US_2022_publink100010557