Tax Question

In futures markets, capital gains are treated as 60% long tern/40%short term regardless of howw long held. My question to you equities guys is how is day trades treated taxwise, and how are taxes calc'ed on equites option gains?
 
goodnight all, your mother says goodnight too! Don't worry, I will have her back home in the morning although she has been hard to get rid of.
 
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