{
  "id": "ELE_SPECIFIC_STOCK_IDENTIFICATION",
  "name": "Specific Identification of Securities Sold",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to any taxpayer selling 'covered securities' through a broker where multiple lots were acquired at different prices and dates.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Taxpayers can minimize capital gains tax by notifying their broker to sell specific shares with a higher cost basis rather than using the default FIFO method.",
  "irc_reference": "IRC §6045(g)(2)(B)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}