Your report makes sense. I checked a little further and find it to be correct and I'm a little surprised because it really turns a cash taxpayer into an accrual taxpayer.
I don't know what else it would apply to and why stocks are equities would be treated differently. Case in point is just yesterday my wife sold her mother's Condo which will close in a month and she certainly doesn't have to be concerned with capital gains in 2019'
Market Data 
Markets 
AI
