Now invest is correct. The way I understand tax selling is you sell for a loss at years end to take a invest loss to lower your AGI and then repurchase at first opening of new year before price rebounds. Since you can only take 3000. max and carry over the rest you get to deduct another 3000 in 2013 against your expected profits in 2012. Since the expectation is for big runnup you have beaten down your tax burden and get to hold shares for additional gains. Since today should be a banner day pricewise it still would not reflect true value. This company is so well positioned for long term major returns that the brainiacs will be buying for at least the first two quarters no matter what the SEC filings look like. Remember the filings are look back while we look forward.