It is perfectly legal to hold offsetting long and short positions, in the same instrument, in different accounts. The wash sale rule and other rules aim to prevent such strategies from obtaining a more favorable holding period or other tax advantage. Tax laws do not limit trading; they instead control how taxes are computed based on whatever trades have been done.
Sorry, i dont understand the thing with tax & "wash sale". maybe my english ist to bad...? The "wash trade" 2.) definition a undrstand, but not the "wash sale". Can someone do a view simple words more about "wash sale" concerning tax?
Quote from twinx: Can someone do a view simple words more about "wash sale" concerning tax? See Publication 550 at www.irs.gov . It includes examples.