Aloha, Not sure?check with your tax adviser, but if you sell all your shares ( 600,000 ) under 1 year or less 2 months short, at .15 cents that's 90,000 dollars ,right, so you minus what you paid in the beginning for ( 600,000 ) shares example. 10 months ago you got 600,000 shares at .002 , an you paid 1200 dollars plus commission, So 90,000 dollars minus 1200 dollars = 88,800 dollars profit minus commission, minus 40 per cent 35,520 dollars comes to 53,280 dollars profit plus your 1200 dollars you started with. Now you want to buy it back when it goes down to .03 cents , 450,000 shares at .03 will cost you 13,5000 dollars. if you buy the same stock back within 61days it's consider a wash an the IRS would let you count it for gain/loss when you file your taxes next April 15th 2015 , that's if you file? haha fled the country and change your name an Don!t any TAXES, or don!t file ,take a few years but you will get a letter from IRS ( big brother ) saying you forgot to pay in a prior year. Sorry , IRS , Won!t let you count it for gain/loss if you re-buy the same stock 61 days or before, from the time you sell it. I could be wrong , and also if you buy it back the 450,000 shares it's a new thing an the game starts over again. amen Best Bet see a tax adviser only 250 bucks or less.. haha GO BMSN $$$$$$$$$$$$$$$$ starting Monday YES, YES, YES. $$$$$$$$$$$$$ $$$$$. $$$$$$$