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zxy · 2024年06月14日

选择的问题

  1. CFA III
  2. 个人IPS

NO.PZ2021090803000003

问题如下：

Wacho and Ka next discuss tax loss harvesting and tax lot accounting for one of Ka’s other accounts. Ka has recently built a position in shares of Hachiko Corporation; Ka’s purchase history is presented in Exhibit 1.


Today is 23 August 20x3, and Ka sells 200 shares. The current share price is $124.00. The tax rate for long-term holdings is 25%, and the tax rate for short-term holdings is 40%. A holding period of less than six months is considered short-term for tax purposes. Ka has chosen HIFO (highest in, first out) as his tax lot accounting method.

Determine the tax lot that would be most tax efficient to sell given Ka’s chosen tax lot accounting method. Calculate the tax liability/benefit from the sale.


选项：

解释：


这里直接选的是就是B，但是如果是HIFO的策略实际应该是C，只不过因为C的时间短税率高，但是答案里面并没有体现出这一点？

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已采纳答案

王暄_品职助教 · 2024年06月14日

是的，这里根据HIFO（highest in first out）直接选，就可以选出B

然后如果自己计算，也可以发现B选项的Tax benefit最多

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