F********g 发帖数: 475 | 1 以下irs网站上的. 这个交易笔数和金额有量化标准咩?
另外,本人09 return已经 file了,还可以补这个mtm咩?
谢点解.
Traders
Special rules apply if you are a trader in securities, in the business of
buying and selling securities for your own account. To be engaged in
business as a trader in securities, you must meet all of the following
conditions:
You must seek to profit from daily market movements in the prices of
securities and not from dividends, interest, or capital appreciation.
Your activity must be substantial, and
You must carry on the activity with continuity and regularity.
The following facts and circumstances should be considered in determining if
your activity is a securities trading business:
Typical holding periods for securities bought and sold.
The frequency and dollar amount of your trades during the year.
The extent to which you pursue the activity to produce income for a
livelihood, and
The amount of time you devote to the activity. | p**********t 发帖数: 1098 | |
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