Stock Trading

  1. Tax Implications and Accounting
    1. Tax Treatment of Trading
      1. Capital Gains and Losses
        1. Short-Term vs Long-Term
          1. Tax Rate Differences
            1. Holding Period Rules
            2. Trader vs Investor Status
              1. IRS Criteria
                1. Tax Implications
                  1. Election Considerations
                  2. Mark-to-Market Election
                    1. Section 475 Election
                      1. Benefits and Drawbacks
                        1. Filing Requirements
                      2. Tax Strategies
                        1. Tax Loss Harvesting
                          1. Realization Timing
                            1. Wash Sale Avoidance
                              1. Portfolio Optimization
                              2. Tax-Advantaged Accounts
                                1. Individual Retirement Accounts (IRAs)
                                  1. 401(k) Plans
                                    1. Trading Restrictions
                                    2. Year-End Planning
                                      1. Gain and Loss Recognition
                                        1. Tax Bracket Management
                                          1. Carryover Strategies
                                        2. Record Keeping
                                          1. Trade Documentation
                                            1. Purchase and Sale Records
                                              1. Cost Basis Tracking
                                                1. Adjustment Records
                                                2. Expense Tracking
                                                  1. Deduction Eligibility
                                                    1. Documentation Requirements
                                                    2. Tax Reporting
                                                      1. Form 1099-B
                                                        1. Schedule D
                                                          1. Form 8949
                                                        2. International Considerations
                                                          1. Foreign Tax Credits
                                                            1. Withholding Taxes
                                                              1. Treaty Benefits
                                                                1. Credit Limitations
                                                                2. Foreign Account Reporting
                                                                  1. FBAR Requirements
                                                                    1. FATCA Compliance
                                                                    2. Currency Considerations
                                                                      1. Foreign Exchange Gains/Losses
                                                                        1. Functional Currency
                                                                          1. Translation Methods

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                                                                      11. Regulatory Environment and Compliance

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                                                                      1. Introduction to Stock Trading