Basically, a “successor position” is a new straddle position that is acquired within 30 days before, or 30 days after, the original position was disposed of at a loss and that replaces that original ...

A “tax straddle” is the simultaneous ownership of offsetting interests (i.e., “positions”) in actively traded personal property. For this purpose, an “interest” may be ownership of the property itself ...

The straddle is an options trading strategy, so named for the shape it makes on a pricing chart; your position literally “straddles” the price of the underlying asset. With the straddle, you trade on ...

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