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To: waverider who wrote (76351)	7/12/2000 10:43:18 AM
From: luther yow	Respond to of 152472

Diamond H, I don't mean to break into you conversation but the 30 Day wash rule only affect trades that you own the stock or options over the end of the year and attempt to take losses on stock and options over the year end. If you are out of all the positions 30 days before and do not buy the same position with in 30 day after the start of the next tax year then there are no problems. I hope I am making this clear. I am not a cpa but have had tax problems for the last ten years and have been audited several times without any problems. Luther