Interups Inc (ITUP)

[RealDutch]

since it is not fair to assume that the shares I pay 15 cents for are worth 10 dollars.

What if they trade at $60 by december 31? It's hard to argue they are worth less than $60.

But,
1) You can always make an arrangement with the tax agency. Delay paying taxes for 3-6 months. Or even spread out over 12 months.
2) You need a score with BDCO or HERB.