Add training workflow, datasets, and runbook

training_data/curated/text/30df4043ebb8be412cdfaaa2d8ae860c6263e92ac6afa03c4b53dc749c090260.txt

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+Cost of 100 XYZ assigned at 40 ($4,000 + $75) 
+Net proceeds of put sale ($400 - $25) 
+Net cost basis of stock 
+Part VI: Measuring and Trading Volatility 
+$4,075 
+- 375 
+$3,700 
+The holding period for stock purchased via a put assignment begins on the day of the 
+put assignment. The period during which the investor was short the put has no bear­
+ing on the holding period of the stock. Obviously, the put transaction itself does not 
+become a capital item; it becomes part of the stock transaction. 
+SPECIAL TAX PROBLEMS 
+THE WASH SALE RULE 
+The call buyer should be aware of the wash sale rule. In general, the wash sale rule 
+denies a tax deduction for a security sold at a loss if a substantially identical security, 
+or an option to acquire that security, is purchased within 30 days before or 30 days 
+after the original sale. This means that one cannot sell XYZ to take a tax loss and also 
+purchase XYZ within the 61-day period that extends 30 days before and 30 days after 
+the sale. Of course, an investor can legally make such a trade, he just cannot take the 
+tax loss on the sale of the stock. A call option is certainly an option to acquire the 
+security. It would thus invoke the wash sale rule for an investor to sell XYZ stock to 
+take a loss and also purchase any XYZ call within 30 days before or after the stock 
+sale. 
+Various series of call options are not generally considered to be substantially 
+identical securities, however. If one sells an XYZ January 50 call to take a loss, he may 
+then buy any other XYZ call option without jeopardizing his tax loss from the sale of 
+the January 50. It is not clear whether he could repurchase another January 50 call­
+that is, an identical call - without jeopardizing the taxable loss on the original sale of 
+the January 50. 
+It would also be acceptable for an investor to sell a call to take a loss and then 
+immediately buy the underlying security. This would not invoke the wash sale rule. 
+Avoiding a Wash Sale. It is generally held that the sale of a put is not the 
+acquisition of an option to buy stock, even though that is the effect of assign­
+ment of the written put. This fact may be useful in certain cases. If an investor 
+holds a stock at a loss, he may want to sell that stock in order to take the loss on 
+his taxes for the current year. The wash sale rule prevents him from repurchas­
+ing the same stock, or a call option on that stock, within 30 days after the sale. 
+Thus, the investor will be "out of" the stock for a month; that is, he will not be