26 CFR § 1.1091-2 - Basis of stock or securities acquired in “wash sales”.

---
identifier: "/us/cfr/t26/s1.1091-2"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 1.1091-2 - Basis of stock or securities acquired in “wash sales”."
title_number: 26
title_name: "Internal Revenue"
section_number: "1.1091-2"
section_name: "Basis of stock or securities acquired in “wash sales”."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "INCOME TAX"
part_number: "1"
part_name: "INCOME TAXES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805, unless otherwise noted."
regulatory_source: "T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted."
cfr_part: "1"
---


# 1.1091-2 Basis of stock or securities acquired in “wash sales”.

(a) *In general.* The application of section 1091(d) may be illustrated by the following examples:

(b) *Special rule.* For a special rule as to the adjustment to basis required under section 1091(d) in the case of wash sales involving certain regulated investment company stock for which there is an average basis, see paragraph (e)(3)(iii) (*c*) and (*d*) of § 1.1012-1.

[T.D. 6500, 25 FR 11910, Nov. 26, 1960, as amended by T.D. 7129, 36 FR 12738, July 7, 1971]