I have a few long stock positions that are in the red and that I don’t expect will recover this year (KR, GE, T, SLB, etc.), but I want to maintain my exposure. If I sell deep ITM puts on these to receive a credit and then sell the stock to generate a loss, will that avoid the IRS wash-sale rule? The credit should not be considered a gain until the trade is closed. I’m interested in realizing losses to offset my realized gains and reduce my tax liability for this year, but still want to…