UL
Unilever plc
stock NYSE ADR

NVO?
My backtesting says this:
1 stock up all 12/12: NVO (Novo Nordisk).
10 stocks at 11/12: AMZN, FICO, LYV, MA, MCO, ORLY, SPGI, TJX, NVS, UL

Nope. They haven’t even cleared UL certification yet.
This is about to take off.

*> What about different strikes/expirations on the same UL?*
That is a question that it doesn't seem like the IRS has ever officially answered yet. The IRS rules state *substantially identical securities*. But what is a substantially identical security. I believe all brokerages treat options with different strikes or expirations as **not** substantially identical. But that doesn't mean the IRS will or not. But I believe if you use the TradeLog software to prepare your tax forms for you then it does treat them as substantially identical securities and do treat it as a wash sale.
Out of curiosity I got a TradeLog free account just to see what it did and I believe if I remember correctly there is a selection you can make to not treat them as substantially identical but I never played with it so not confident what it does. TradeLog software is used by a lot of people who do trades with multiple brokerages and use the software to handle wash sales across brokerages which the individual brokerages aren't able to track.
Then to add more complexity and massive confusion to the mix there is IRS Publication 550 that has a section on *Loss Deferral Rules.* Where they it lists a specific case where if you have shares and do a covered call (short call) and the short call is ITM by more than 1 strike when you open it, and you end up closing (possibly in a roll situation) and that option position is a loss you cannot claim that loss but have to defer it (different than a straight wash sale). There are no brokerages that track these Loss Deferral Rules at all (and neither does TradeLog software, but it would treat it as a wash sale). I have seen this discussed on Reddit a few times and I have asked several if anyone has deferred their losses with the *Loss Deferral Rules* on their taxes or not. Not 1 single person has said they have used these rules when doing there taxes. Actually no one replied except for 1 person who said he does all his covered calls in an IRA (which therefore doesn't apply to the Loss Deferral Rules). So I know of no one on this planet that actually follows these Loss Deferral Rules of IRS publication 550.
I did find one tax related site that said the IRS would never cause an audit because of the Loss Deferral Rules but if you were audited for something else then it could come into play. But it's just what they said and did not say it actually happens. So I don't know if the IRS has ever applied those rules.