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 ...

If this election is made, the straddle will not be subject to the loss deferral and wash sale rules discussed in Q 7599.Instead, any loss with respect to a position in the straddle (including the IRC ...

To determine which stocks delivered the most attractive options plays, I calculated returns on four-week straddles starting ...