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How Does the Mark-to-Market Rule Interact with the Wash Sale Rule?

The mark-to-market rule generally supersedes the wash sale rule for Section 1256 contracts. Since the mark-to-market rule forces the recognition of all gains and losses at year-end, there is no need for the wash sale rule to prevent artificial loss harvesting.

Therefore, the wash sale rule does not apply to Section 1256 contracts.

What Is the Significance of Section 1256 Contracts in Financial Derivatives Tax?
Is the 60/40 Rule Mandatory for All Section 1256 Contracts?
Are All Regulated Futures Contracts Considered Section 1256 Contracts?
How Does the Wash Sale Rule Differ for Stocks versus Section 1256 Contracts?