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	<title>Fairmark.com &#187; Taxation of Investments</title>
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	<link>http://fairmark.com</link>
	<description>Taxes and investing in plain language</description>
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		<title>Taxation of ETF Options</title>
		<link>http://fairmark.com/2011/05/31/taxation-of-etf-options/</link>
		<comments>http://fairmark.com/2011/05/31/taxation-of-etf-options/#comments</comments>
		<pubDate>Tue, 31 May 2011 15:57:10 +0000</pubDate>
		<dc:creator>Kaye Thomas</dc:creator>
				<category><![CDATA[Capital Gains]]></category>
		<category><![CDATA[Taxation of Investments]]></category>

		<guid isPermaLink="false">http://fairmark.com/?p=1449</guid>
		<description><![CDATA[There are two sets of rules for taxation of options. One set, which might be called the regular rules, applies to options to buy or sell stock in a company. Different rules apply when options qualify as section 1256 contracts. Section 1256 of the Internal Revenue Code offers unique treatment for these options: Capital gain [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Tax Court Says Day Trading Is Dissipation</title>
		<link>http://fairmark.com/2011/03/25/tax-court-says-day-trading-is-dissipation/</link>
		<comments>http://fairmark.com/2011/03/25/tax-court-says-day-trading-is-dissipation/#comments</comments>
		<pubDate>Fri, 25 Mar 2011 18:45:06 +0000</pubDate>
		<dc:creator>Kaye Thomas</dc:creator>
				<category><![CDATA[Court Rulings]]></category>
		<category><![CDATA[News]]></category>
		<category><![CDATA[Taxation of Investments]]></category>
		<category><![CDATA[Trader Taxation]]></category>

		<guid isPermaLink="false">http://fairmark.com/?p=1418</guid>
		<description><![CDATA[If you find yourself owing the IRS more than you can possibly pay, you may be able to settle for a reduced amount through a procedure called an offer in compromise. The IRS doesn&#8217;t always agree, however. Among other possible reasons, they may reject an offer in compromise if it appears you dissipated assets, consuming [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>IRS Heard it Through the Grapevine: Pay Up!</title>
		<link>http://fairmark.com/2011/03/14/irs-heard-it-through-the-grapevine-pay-up/</link>
		<comments>http://fairmark.com/2011/03/14/irs-heard-it-through-the-grapevine-pay-up/#comments</comments>
		<pubDate>Mon, 14 Mar 2011 21:53:16 +0000</pubDate>
		<dc:creator>Kaye Thomas</dc:creator>
				<category><![CDATA[Capital Gains]]></category>
		<category><![CDATA[Court Rulings]]></category>
		<category><![CDATA[News]]></category>
		<category><![CDATA[Taxation of Investments]]></category>

		<guid isPermaLink="false">http://fairmark.com/?p=1406</guid>
		<description><![CDATA[A recent ruling says you've made an omission of income if you overstate the basis of an asset you sold.]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Life Insurance Loan Turns to Tax Debt</title>
		<link>http://fairmark.com/2011/01/05/life-insurance-loan-turns-to-tax-debt/</link>
		<comments>http://fairmark.com/2011/01/05/life-insurance-loan-turns-to-tax-debt/#comments</comments>
		<pubDate>Wed, 05 Jan 2011 16:56:53 +0000</pubDate>
		<dc:creator>Kaye Thomas</dc:creator>
				<category><![CDATA[Annuities & Insurance]]></category>
		<category><![CDATA[Taxation of Investments]]></category>

		<guid isPermaLink="false">http://fairmark.com/?p=1304</guid>
		<description><![CDATA[You don't have to pay tax on money you borrow from a life insurance policy — but the IRS may have a surprise for you if the policy is subsequently canceled.]]></description>
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		<slash:comments>0</slash:comments>
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		<title>From Our Message Board</title>
		<link>http://fairmark.com/2010/12/27/from-our-message-board/</link>
		<comments>http://fairmark.com/2010/12/27/from-our-message-board/#comments</comments>
		<pubDate>Mon, 27 Dec 2010 20:05:01 +0000</pubDate>
		<dc:creator>Kaye Thomas</dc:creator>
				<category><![CDATA[Capital Gains]]></category>
		<category><![CDATA[Taxation of Investments]]></category>

		<guid isPermaLink="false">http://fairmark.com/?p=1311</guid>
		<description><![CDATA[In a thread discussing broker reporting of basis, Sven offers the following: Blessed are they who keepeth good records, for they shall prevail against the forces of darkness (their brokers) and evil (the IRS) on the day of final audit.]]></description>
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		<slash:comments>0</slash:comments>
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		<title>ETFs and Wash Sales</title>
		<link>http://fairmark.com/2010/12/15/etfs-and-wash-sales/</link>
		<comments>http://fairmark.com/2010/12/15/etfs-and-wash-sales/#comments</comments>
		<pubDate>Wed, 15 Dec 2010 15:36:50 +0000</pubDate>
		<dc:creator>Kaye Thomas</dc:creator>
				<category><![CDATA[@Fairmark]]></category>
		<category><![CDATA[Capital Gains]]></category>
		<category><![CDATA[Taxation of Investments]]></category>

		<guid isPermaLink="false">http://fairmark.com/?p=1271</guid>
		<description><![CDATA[We link to an article discussing the use of ETFs to avoid a wash sale.]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Sell Those Bonds</title>
		<link>http://fairmark.com/2010/12/06/sell-those-bonds/</link>
		<comments>http://fairmark.com/2010/12/06/sell-those-bonds/#comments</comments>
		<pubDate>Mon, 06 Dec 2010 16:01:34 +0000</pubDate>
		<dc:creator>Kaye Thomas</dc:creator>
				<category><![CDATA[Capital Gains]]></category>
		<category><![CDATA[Taxation of Investments]]></category>
		<category><![CDATA[bonds]]></category>

		<guid isPermaLink="false">http://fairmark.com/?p=1204</guid>
		<description><![CDATA[Selling and repurchasing an appreciated bond can produce handsome tax savings.]]></description>
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		<slash:comments>1</slash:comments>
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		<title>New Capital Gains Rules: Identification</title>
		<link>http://fairmark.com/2010/11/04/new-capital-gains-rules-identification/</link>
		<comments>http://fairmark.com/2010/11/04/new-capital-gains-rules-identification/#comments</comments>
		<pubDate>Thu, 04 Nov 2010 20:45:50 +0000</pubDate>
		<dc:creator>Kaye Thomas</dc:creator>
				<category><![CDATA[Capital Gains]]></category>
		<category><![CDATA[Taxation of Investments]]></category>
		<category><![CDATA[share identification]]></category>

		<guid isPermaLink="false">http://fairmark.com/?p=1148</guid>
		<description><![CDATA[New regulations tweak the rules for identifying shares when selling stock.]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Boost in Deduction for Large Mortgages</title>
		<link>http://fairmark.com/2010/10/23/boost-in-deduction-for-large-mortgages/</link>
		<comments>http://fairmark.com/2010/10/23/boost-in-deduction-for-large-mortgages/#comments</comments>
		<pubDate>Sat, 23 Oct 2010 16:14:35 +0000</pubDate>
		<dc:creator>Kaye Thomas</dc:creator>
				<category><![CDATA[Home Ownership]]></category>
		<category><![CDATA[Taxation of Investments]]></category>
		<category><![CDATA[mortgage interest]]></category>

		<guid isPermaLink="false">http://fairmark.com/?p=1139</guid>
		<description><![CDATA[Disagreeing with the Tax Court, the IRS says the $100,000 allowance for home equity debt can be used to increase the home mortgage interest deduction for acquisition debt.]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Deadline Looms for Homebuyer Credit</title>
		<link>http://fairmark.com/2010/09/11/deadline-looms-for-homebuyer-credit/</link>
		<comments>http://fairmark.com/2010/09/11/deadline-looms-for-homebuyer-credit/#comments</comments>
		<pubDate>Sat, 11 Sep 2010 13:41:16 +0000</pubDate>
		<dc:creator>Kaye Thomas</dc:creator>
				<category><![CDATA[Home Ownership]]></category>
		<category><![CDATA[IRS Guidance]]></category>

		<guid isPermaLink="false">http://fairmark.com/?p=1057</guid>
		<description><![CDATA[Home purchases contracted by April 30 must close by September 30 to qualify for the homebuyer credit.]]></description>
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