def test_wash_against_small_replacement(self):
lots = lots_lib.Lots([self.loss, self.small_first_gain])
final_lots = copy.deepcopy(lots)
disallowed_loss = final_lots.lots()[0]
# Create the split lot.
split_lot = copy.deepcopy(disallowed_loss)
split_lot.num_shares = 4
split_lot.basis *= 4. / 10.
split_lot.adjusted_basis *= 4. / 10.
split_lot.proceeds *= 4. / 10.
final_lots.add(split_lot)
disallowed_loss.num_shares = 6
disallowed_loss.basis *= 6. / 10.
disallowed_loss.adjusted_basis *= 6. / 10.
disallowed_loss.proceeds *= 6. / 10.
disallowed_loss.adjustment_code = 'W'
disallowed_loss.adjustment = 6
disallowed_loss.loss_processed = True
replacement = final_lots.lots()[1]
replacement.adjusted_basis = 106
replacement.adjusted_buy_date -= (self.loss.sell_date -
self.loss.buy_date)
replacement.replacement_for = ['_1']
replacement.is_replacement = True
wash.wash_one_lot(self.loss, lots)
self.assertSameLots(lots, final_lots)
def test_wash_against_large_replacement(self):
lots = lots_lib.Lots([self.loss, self.large_first_gain])
final_lots = copy.deepcopy(lots)
disallowed_loss = final_lots.lots()[0]
disallowed_loss.adjustment_code = 'W'
disallowed_loss.adjustment = 10
disallowed_loss.loss_processed = True
replacement = final_lots.lots()[1]
# Create the split lot.
split_lot = copy.deepcopy(replacement)
split_lot.num_shares = 8
split_lot.basis = int(round(split_lot.basis * 8. / 18.))
split_lot.adjusted_basis = int(
round(split_lot.adjusted_basis * 8. / 18.))
split_lot.proceeds = int(round(split_lot.proceeds * 8. / 18.))
final_lots.add(split_lot)
replacement.num_shares = 10
replacement.basis = int(round(replacement.basis * 10. / 18.))
replacement.adjusted_basis = int(
round(replacement.adjusted_basis * 10. / 18.))
replacement.proceeds = int(round(replacement.proceeds * 10. / 18.))
replacement.adjusted_basis += 10
replacement.adjusted_buy_date -= (self.loss.sell_date -
self.loss.buy_date)
replacement.replacement_for = ['_1']
replacement.is_replacement = True
wash.wash_one_lot(self.loss, lots)
self.assertSameLots(lots, final_lots)
def test_wash_against_large_replacement(self):
lots = lots_lib.Lots([self.loss, self.large_first_gain])
final_lots = copy.deepcopy(lots)
disallowed_loss = final_lots.lots()[0]
disallowed_loss.adjustment_code = 'W'
disallowed_loss.adjustment = 10
disallowed_loss.loss_processed = True
replacement = final_lots.lots()[1]
# Create the split lot.
split_lot = copy.deepcopy(replacement)
split_lot.num_shares = 8
split_lot.basis = int(round(split_lot.basis * 8. / 18.))
split_lot.adjusted_basis = int(round(split_lot.adjusted_basis * 8. /
18.))
split_lot.proceeds = int(round(split_lot.proceeds * 8. / 18.))
final_lots.add(split_lot)
replacement.num_shares = 10
replacement.basis = int(round(replacement.basis * 10. / 18.))
replacement.adjusted_basis = int(round(replacement.adjusted_basis * 10.
/ 18.))
replacement.proceeds = int(round(replacement.proceeds * 10. / 18.))
replacement.adjusted_basis += 10
replacement.adjusted_buy_date -= (
self.loss.sell_date - self.loss.buy_date)
replacement.replacement_for = ['_1']
replacement.is_replacement = True
wash.wash_one_lot(self.loss, lots)
self.assertSameLots(lots, final_lots)
def test_wash_against_small_replacement(self):
lots = lots_lib.Lots([self.loss, self.small_first_gain])
final_lots = copy.deepcopy(lots)
disallowed_loss = final_lots.lots()[0]
# Create the split lot.
split_lot = copy.deepcopy(disallowed_loss)
split_lot.num_shares = 4
split_lot.basis *= 4./10.
split_lot.adjusted_basis *= 4./10.
split_lot.proceeds *= 4./10.
final_lots.add(split_lot)
disallowed_loss.num_shares = 6
disallowed_loss.basis *= 6./10.
disallowed_loss.adjusted_basis *= 6./10.
disallowed_loss.proceeds *= 6./10.
disallowed_loss.adjustment_code = 'W'
disallowed_loss.adjustment = 6
disallowed_loss.loss_processed = True
replacement = final_lots.lots()[1]
replacement.adjusted_basis = 106
replacement.adjusted_buy_date -= (
self.loss.sell_date - self.loss.buy_date)
replacement.replacement_for = ['_1']
replacement.is_replacement = True
wash.wash_one_lot(self.loss, lots)
self.assertSameLots(lots, final_lots)
def test_no_wash_if_no_replacement_shares(self):
lots = lots_lib.Lots(
[self.loss, self.very_early_gain, self.very_late_gain])
final_lots = copy.deepcopy(lots)
loss = final_lots.lots()[0]
loss.loss_processed = True
wash.wash_one_lot(self.loss, lots)
self.assertSameLots(lots, final_lots)
def test_no_wash_if_no_replacement_shares(self):
lots = lots_lib.Lots([self.loss, self.very_early_gain,
self.very_late_gain])
final_lots = copy.deepcopy(lots)
loss = final_lots.lots()[0]
loss.loss_processed = True
wash.wash_one_lot(self.loss, lots)
self.assertSameLots(lots, final_lots)
def test_wash_against_subsequent_loss(self):
lots = lots_lib.Lots([self.loss, self.later_loss])
final_lots = copy.deepcopy(lots)
disallowed_loss = final_lots.lots()[0]
disallowed_loss.adjustment_code = 'W'
disallowed_loss.adjustment = 10
disallowed_loss.loss_processed = True
replacement = final_lots.lots()[1]
replacement.adjusted_basis = 150
replacement.adjusted_buy_date -= (self.loss.sell_date -
self.loss.buy_date)
replacement.replacement_for = ['_1']
replacement.is_replacement = True
wash.wash_one_lot(self.loss, lots)
self.assertSameLots(lots, final_lots)
def test_wash_against_subsequent_loss(self):
lots = lots_lib.Lots([self.loss, self.later_loss])
final_lots = copy.deepcopy(lots)
disallowed_loss = final_lots.lots()[0]
disallowed_loss.adjustment_code = 'W'
disallowed_loss.adjustment = 10
disallowed_loss.loss_processed = True
replacement = final_lots.lots()[1]
replacement.adjusted_basis = 150
replacement.adjusted_buy_date -= (
self.loss.sell_date - self.loss.buy_date)
replacement.replacement_for = ['_1']
replacement.is_replacement = True
wash.wash_one_lot(self.loss, lots)
self.assertSameLots(lots, final_lots)
def test_wash_against_unsold(self):
lots = lots_lib.Lots([self.loss, self.unsold])
final_lots = copy.deepcopy(lots)
disallowed_loss = final_lots.lots()[0]
disallowed_loss.adjustment_code = "W"
disallowed_loss.adjustment = 10
disallowed_loss.loss_processed = True
replacement = final_lots.lots()[1]
replacement.adjusted_basis = 140
replacement.adjusted_buy_date -= (self.loss.sell_date -
self.loss.buy_date)
replacement.replacement_for = ["_1"]
replacement.is_replacement = True
wash.wash_one_lot(self.loss, lots)
self.assertSameLots(lots, final_lots)