A Securities Trader’s Mark-to-Market Election Has a Deadline Before the Trading Year Is Finished
An ordinary-loss forecast needs both a genuine trading business and a timely section 475 election.
TOPIC COLLECTION
Tax Elections
A focused reading path from The Profit Planning Journal. Start with the question closest to your situation, then review the linked sources and documentation steps.
Using Qualified Dividends to Deduct Investment Interest Trades Away Their Preferential Rate
Form 4952 permits an election that needs a whole-return and carryforward comparison before it is selected.