Trading securities

Trading securities

Investment in securities with the intention of selling them in the short term for a profit. These are reported at market value. Unrealized gains or losses on these investments appear in the Net Income for the period. Also see Available for Sale, Held to Maturity.
References in periodicals archive ?
Vines, 126 TC 279 (2006), the Tax Court ruled that a taxpayer who lost over $25 million from trading securities could be allowed an extension to take a Sec.
Vines subsequently retired from his law firm and started trading securities on Jan.