NO.PZ202411210200003101
问题如下:
If Patterson sells the speculative stock shares and reinvests them in other equi ties, would there be a tax impact?
选项:
A.No.
B.Yes, she would defer USD30,000 in taxes to a future period.
C.Yes, she would permanently reduce her taxes by USD30,000.
解释:
B is correct. Selling a security at a loss and reinvesting the proceeds in a similar security effectively resets the cost basis to the lower market value, potentially increasing future tax liabilities. In other words, taxes saved now may be simply postponed.
1、问题说reinvest 在other equity ,并没有说similar, identical equities,那么为何理解为 再投资在类似股票上了?
2、loss 150,000, *0.2=30,000,说defer到后面了,但是万一后来没涨上去呢?
3、为何不考虑用150000loss 先cover 200,000的capital gain?然后再计算,cg tax? 题目选项没有考虑 先cover 200,000的capital gain。是不是题目考虑不全面?