If you want to do by yourself you might want to look at

http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00001222----000-.html

Good luck

The Postageman

Stampman,

Thanks for your reference to this site that defines what a short term gain or loss is, I guess it was not clear in my posting that I already knew that information. I was presenting some strategies I was contemplating and I was asking for people's opinions and feedback to enhance my knowledge and the knowledge of this board. I thought some people might be doing similar things and would share their experiences and ideas.

P.