North West Oil Group, Inc. (NWOL)

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Actually, commodity futures trades are an exception to this rule. You can elect to carry BACK losses for three years against prior years commodity futures gains and file amended returns encompassing the current years losses and claim a refund (with interest). If you ever become a US citizen, you can e-mail me at [e-mail] and I will advise you as to the tax laws that would affect you.