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In trading options you can take positions known as straddles which require multiple options to be purchased at the same time. This creates a loophole where part of the transaction could be liquidated and a loss could be taken while leaving the other part of the straddle intact with the hope of converting it into a long term gain. This was eliminated by the requirement that gains and losses on commodities transactions must be reported based on their value at year-end. See 26 USCA § 165(c)(2).

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