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Strategies & Market Trends : Income Taxes and Record Keeping ( tax )
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To: OD Bobo who wrote (1763)1/16/1999 5:08:00 PM
From: Colin Cody  Read Replies (1) of 5810
 
The trader Status mark-to-market method of accounting in Sec 475 is an optional election made by qualifying taxpayers. Once elected then it is only at the option of the I.R.S. (generally at the request of the taxpayer) if the election is to be reversed.

Subject 5727
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