Legal Dictionary of Pakistan

Quick lookup for English, Urdu, and Latin legal terms used in Pakistani jurisprudence.

Wash

n. The shallow part of a river or the arm of a sea; the sand, rocks, and gravel washed down by a mountain stream and deposited on level land near the mouth of a canyon.

wash sale

A sale of securities made at about the same time as a purchase of the same securities (such as within 30 days), resulting in no change in beneficial ownership. ( A loss from a wash sale is usu. not tax-deductible. And securities laws prohibit a wash sale made to create the false appearance of market activity. - Also termed wash transaction. sale and leaseback See LEASEBACK.

wash transaction.

See wash sale under SALE.