constructive-sale-rule-considerations-us SKILL.md skillA
constructive-sale-rule-considerations-us from himanshuj16/algo-trading-skills is an agent skill: a SKILL.md folder an AI agent loads when a task calls for it.
mdr add himanshuj16/algo-trading-skills/constructive-sale-rule-considerations-us@v2.0.0Pins v2.0.0 in mdr.lock. Pin the fingerprint instead.
- Audit grade
- A, 17 of 17 checks passed
- Kind
- SKILL.md skill
- Repository
- himanshuj16/algo-trading-skills
- Path
skills/constructive-sale-rule-considerations-us/SKILL.md- Versions recorded
- 5
- Latest version
- v2.0.0, committed Sep 4, 2026
- First version recorded
- Jul 30, 2026
- Size
- 8,287 bytes
- Repository stars
- 50
- License
- Apache-2.0
Use when hedging an appreciated position in a US taxable account and an offsetting transaction could trigger an immediate constructive sale under IRC 1259, such as a short against the box, offsetting notional contract, or a forward.
Collected from public GitHub. Every version is saved exactly as it was and never changes. Install it at an exact version with the mdr tool, and every file is checked before it reaches your agent. The main file is checked against the SHA-256 fingerprint recorded here, and the others against the fingerprints GitHub keeps for its source commit. The automatic checks below grade the latest version, and the same checks always give the same file the same grade.
What the file says
## When to Use Use this skill when managing US taxable portfolios, tax-loss harvesting algorithms, or hedging strategies against appreciated long positions. Under **26 U.S.C. § 1259**, entering into certain offsetting transactions against an appreciated financial position triggers an immediate **constructive sale**: gain is recognized as if the position were sold at fair market value **on the date the offsetting transaction is entered into**, even though the long position is still held. Only four transaction categories are constructive sales by operation of the statute (§ 1259(c)(1)(A)–(D)): | Transaction | Citation | |---|---| | Short sale of the same or substantially identical property | § 1259(c)(1)(A) | | Offsetting notional principal contract (equity swap meeting § 1259(d)(2)) | § 1259(c)(1)(B) | | Futures or forward contract to deliver the property | § 1259(c)(1)(C) | | Acquiring the property when the appreciated position is itself a short/ONPC/forward | § 1259(c)(1)(D) | ## When NOT to Use …
Read the whole file at its exact version.
How to install
mdr add himanshuj16/algo-trading-skills/constructive-sale-rule-considerations-us@sha256:0be3ba45295949bbThe line at the top of this page pins the label v2.0.0, which is what most people want. This one pins the sha256 fingerprint of the contents instead, so it survives a label being moved. Either way the exact version is written to mdr.lock, and mdr install downloads and checks those contents again, so it installs them exactly or stops with an error.
[](https://markdownregistry.com/a/art_iyvqkcv5bdsyc4oy)
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Versions
The registry has recorded 5 versions of this file, between Jul 30, 2026 and Sep 4, 2026, about one every 9 days.
| version | committed | commit | size | audit | |
|---|---|---|---|---|---|
| v2.0.0 latest | 2026-09-04 | 48bcc05 | 8,287 B | A | view · diff |
| v2.0.0 | 2026-09-03 | 8527a51 | 8,286 B | A | view · diff |
| v2.0.0 | 2026-08-22 | 3ed130d | 8,279 B | A | view · diff |
| v1.0.0 | 2026-08-07 | 89d1436 | 3,440 B | A | view · diff |
| v1.0.0 | 2026-07-30 | dfc60c7 | 3,438 B | A | view |
Audit of the latest version
- pass: Frontmatter block present
- pass: Frontmatter declares a name
- pass: Frontmatter declares a description
- pass: Size between 200 bytes and 200 KB (8287 bytes)
- pass: No zero-width or bidi control characters
- pass: No instruction hidden inside an HTML comment
- pass: No link to an exfiltration or paste host
- pass: No credential-shaped string
- pass: No instruction to send local credentials anywhere
- pass: No text hidden with inline styles
- pass: No prompt-injection phrasing
- pass: No curl or wget piped into a shell
- pass: No recursive delete of root, home or parent
- pass: No instruction to read or print local credentials
- pass: No base64 blob over 200 characters
- pass: No link to a raw IP address
- pass: No script tag
Source
himanshuj16/algo-trading-skills · 50 stars · license Apache-2.0 · pushed 2026-09-14 · branch main
API
GET https://markdownregistry.com/api/v1/artifacts/art_iyvqkcv5bdsyc4oy GET https://markdownregistry.com/api/v1/resolve?ref=himanshuj16/algo-trading-skills/constructive-sale-rule-considerations-us GET https://markdownregistry.com/api/v1/blob/0be3ba45295949bb20f27bd673843a5231c8877247c2ce9b6dfe0d4d1bf8a09a
Your AI assistant does the legwork. You hear about the deals worth your word. Hand yours the standing instructions at modelranch.com and it joins the network that reads files like this one.
Guides: the SKILL.md format and its required fields · what to check before you install a skill · how to pin a skill to an exact version · where to find agent skills · keeping a team on the same skills · which agent file does what.