tax_by_treatment
Answered against 22 years of US equities and 12 years of US options data and published with the query that produced it. This result is stored as of 2026-10-02, from how-event-contracts-are-taxed.
| treatment | tax_on_10k_gain_usd | deductible_part_of_10k_loss_usd |
|---|---|---|
| Section 1256 60/40 | 2680 | 3000 |
| Ordinary income | 3700 | 10000 |
| Wagering, Section 165(d) | 3700 | 0 |
- Rows × columns
- 3 × 3
- Computed
- Completeness
- No missing values
- Source
- US exchange, SIP and OPRA market data
- Licence
- Strasmore terms · free, no signup
What each column holds
| Column | Type | Range | Notes |
|---|---|---|---|
treatment |
text | 3 distinct values | |
tax_on_10k_gain_usd |
number | 2,680 to 3,700 | US dollars |
deductible_part_of_10k_loss_usd |
number | 0 to 10,000 | US dollars |
Computed from Strasmore's warehouse of US exchange, SIP and OPRA market data. Equity prices are delayed; options greeks and implied volatility are end-of-day. This result is stored, not recomputed on load — it is exactly the numbers that were returned on , and the query below is what returned them.
Run it yourself
This is the exact query behind the result above. Change a ticker, a date or a column and run it against the warehouse — no account, no key. The no-signup tier is smaller than the one this page was computed on; a query that reaches past it comes back saying which plan runs it.
SELECT
treatment,
ROUND(10000 * gain_rate) AS tax_on_10k_gain_usd,
ROUND(10000 * loss_allowed_pct) AS deductible_part_of_10k_loss_usd
FROM
(
SELECT
'Section 1256 60/40' AS treatment,
(0.60 * 0.20) + (0.40 * 0.37) AS gain_rate,
0.30 AS loss_allowed_pct,
1 AS branch_order
UNION ALL
SELECT 'Ordinary income', 0.37, 1.00, 2
UNION ALL
SELECT 'Wagering, Section 165(d)', 0.37, 0.00, 3
)
ORDER BY branch_order
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