{
  "tool_id": "art-687-wash-sale-window-guard",
  "kernel_id": "art-687-wash-sale-window-guard",
  "display_name": "Wash-Sale Window Guard",
  "tool_version": "1.0.0",
  "mandate_type": "compliance_control",
  "purpose": "Computes a wash-sale window screen from caller-declared synthetic inputs: the 61-day acquisition window of the declared wash-sale method (sale date minus 30 days through sale date plus 30 days, inclusive; 26 U.S.C. 1091(a), cited informatively) is applied to a declared lot sale and a declared replacement-purchase list. The node totals the disallowed loss (2 decimal places, half-up, restated in a trace), flags a replacement account declared tax-deferred inside the window (the IRA-trap case, where the disallowed loss is treated as permanently lost rather than deferred; Rev. Rul. 2008-5, cited informatively), and raises a basis-carryforward flag on the flagged taxable path (26 U.S.C. 1091(d), cited informatively). The verdict reports the declared arithmetic only (WASH_SALE_FLAGGED, WASH_SALE_CLEAR). Undated or malformed lots fail closed. This is a deterministic calculator over declared numbers: it is never advice, never an optimizer, and it renders no tax position on any real holding. Zero storage, zero network, no runtime clock.",
  "control_description": "Computes a wash-sale window screen from caller-declared synthetic inputs: the 61-day acquisition window of the declared wash-sale method (sale date minus 30 days through sale date plus 30 days, inclusive; 26 U.S.C. 1091(a), cited informatively) is applied to a declared lot sale and a declared replacement-purchase list. The node totals the disallowed loss (2 decimal places, half-up, restated in a trace), flags a replacement account declared tax-deferred inside the window (the IRA-trap case, where the disallowed loss is treated as permanently lost rather than deferred; Rev. Rul. 2008-5, cited informatively), and raises a basis-carryforward flag on the flagged taxable path (26 U.S.C. 1091(d), cited informatively). The verdict reports the declared arithmetic only (WASH_SALE_FLAGGED, WASH_SALE_CLEAR). Undated or malformed lots fail closed. This is a deterministic calculator over declared numbers: it is never advice, never an optimizer, and it renders no tax position on any real holding. Zero storage, zero network, no runtime clock.",
  "declared_inputs": [],
  "declared_outputs": [],
  "kernel_digest": "sha256:90239f1ed800b3758c774493db294a17aec61bb1f994506ea0d1df46f79c6378",
  "trust_label": "independently verified: zkVM execution proof (risc0/groth16-bn254)",
  "data_vintage": "2026-09-06",
  "last_validated": "2026-09-06",
  "conformance_fixtures_vendored": true,
  "compute_proof_ready": "ready",
  "wave": 116,
  "source_url": "https://ainumbers.co/chaingraph/art-687-wash-sale-window-guard.html",
  "generated_at": "2026-09-08T12:10:35.098Z"
}