<<When is the last day for taking capital gains in 1997? I understand that it is sometime in the third week of December. Is this true?>>The last day would be December 31st (Wednesday). Remember that the TRADE date controls the date of sale of the transaction. The settlement date is really meaningless for tax purposes. So any sales made on or before December 31st will be a 1997 transaction.TMF TaxesRoy
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