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Technology Stocks : Qualcomm Incorporated (QCOM)
QCOM 182.19+3.5%Dec 10 3:59 PM EST
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To: waverider who wrote (76228)7/11/2000 3:09:06 PM
From: Labrador  Read Replies (2) of 152472
 
Yes.

Reg. 1.1091-1(g)

For purposes of determining under this section the 61-day period applicable to a short sale of stock or securities, the principles of paragraph (a) of §1.1233-1 for determining the consummation of a short sale shall generally apply except that the date of entering into the short sale shall be deemed to be the date of sale if, on the date of entering into the short sale, the taxpayer owns (or on or before such date has entered into a contract or option to acquire) stock or securities identical to those sold short and subsequently delivers such stock or securities to close the short sale.

Section 1091(a).

For purposes of this section, the term "stock or securities" shall, except as provided in regulations, include contracts or options to acquire or sell stock or securities.
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