Investment techniques that are taken in order to create tax benefits. Often this is done by purchasing futures or options contracts where a loss will help balance out the gains of other investments in order to push back the tax impact of trading to the next year. These techniques are no longer practiced as laws have been passed making investors realize losses and gains at the end of the calendar year.
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Coverdell Education Savings Account (ESA)
International Commodities Clearing House
over the counter sales
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