For some reason, I get the feeling that this ain't so. If you trade stocks, I'm pretty damn sure that this is complete bogus. If you trade futures, however, you need to elect §475 M2M in order to carry forward Old Capital Loss as a loss on Schedule D.
But I ain't no expert on this matter so be sure to talk to your tax accountant.
Now I understand why it was so difficult for you to understand the uselessness of corporate structures for the average trader in the other thread. You rely on random thoughts instead of reality.
