Wave Systems Corp. (fka WAVXQ)

[player1234]

And if a stock goes bk as km did? Are you saying there is no recorded gain since you didn't officially close the position?

You can believe me or not. That's your right. A good accountant or someone with lots of experience on the issue will disagree with you. You will quickly find the rules are a bit different for short sales under many circumstances.

Good luck to you.