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F10: Wash-sale disallowance computation, opt-in #92

Description

@gfargo

Unverified finding — flagged during the audit as not fully confirmed: feature proposal, not a verified defect. Treat this as a lead to investigate, not a guaranteed defect.


Wash-sale flagging is informational: washSaleFlag is set, no disallowance is computed. That is a
defensible default, since §1091 addresses stocks and securities and digital assets are generally
treated as property — but users holding tokenized securities, or wanting to model a rule change, have
no path, and the current flag is over-broad (any acquisition in the window, regardless of quantity).

Proposed

  • Opt-in --wash-sale-mode=disallow that computes the disallowed loss, adjusts replacement-lot
    basis, and extends the holding period
  • Match replacement quantity properly rather than flagging on mere existence
  • Per-asset configuration so it can be enabled only where it applies
  • Document clearly that this is off by default and why

Extracted from a repo audit performed 2026-07 (the audit doc it came from was proposed via an unmerged docs PR).

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