New tax rules will require brokers to begin reporting basis and holding period in addition to sales proceeds when you sell stocks and other securities. Regulations implementing this requirement make some changes in the underlying rules for capital gains and losses, and these changes take effect as of January 2011, even though you won’t see basis information on the Forms 1099 you receive in this coming tax season. Here’s a look at how the rules for identifying shares of stock or other securities are about to change. (more…)