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Selected Works of Julia M. Camp
Article
Trading Losses and Electing Mark-to-Market Accounting in a Challenging Economy
Journal Of Financial Services Professionals (2010)
  • Julia M. Camp, Providence College
  • Ann Galligan Kelly
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Abstract

Investors actively trading in securities may be able to take advantage of being classified as a "trader in securities" and elect to the mark-to-market method of accounting in order to have their losses treated as ordinary rather than capital losses. This article discusses this treatment as well as some of the benefits and pitfalls of the election.

Disciplines
Publication Date
August, 2010
Citation Information
Julia M. Camp and Ann Galligan Kelly. "Trading Losses and Electing Mark-to-Market Accounting in a Challenging Economy" Journal Of Financial Services Professionals Vol. 64 Iss. 5 (2010)
Available at: http://works.bepress.com/julia_camp/4/