[Ashe]

Not sure, but I believe that traders cannot avoid the wash sales rules because the only exemptions are for "dealers in securities".

"Taxpayers who buy and sell or hold securities for investment or speculation, irrespective of whether such buying or selling constitutes the carrying on of a trade or business, are not dealers in securities ."- Tax case from the 50s

I really can't spent too much time on this without billing you. [img]/images/graemlins/smirk.gif[/img] Do you know any traders that are able to avoid these rules? If so, I'll dig a little deeper.