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Strategies & Market Trends : The Covered Calls for Dummies Thread
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To: rocklobster who wrote (1442)7/11/2001 10:33:48 PM
From: JGoren   of 5205
 
The rule to which you are referring applies to deducting capital losses against ordinary income; it's limited to $3,000 per annum. That is, line 17 on Schedule D has to be a loss. The original question concerned netting LTCG against STCG with a capital gain still resulting on line 17.
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