{
  "id": "EXC_WASH_SALE_1256",
  "name": "Wash Sale Rule Exception for Section 1256 Contracts",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Available to investors trading Section 1256 contracts who wish to realize losses without being restricted by the 30-day wash sale window.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Section 1091 wash sale rules do not apply to losses taken into account under the mark-to-market rules of Section 1256.",
  "irc_reference": "IRC §1256(f)(5)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}