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Jonathan Clement's Blog: It’s All Relative: Tax Loss Selling To Relative

FYI: YOUR INVESTMENT holdings might include an asset that’s dropped in value since you bought it. Still, you have great hopes for the investment: While you’d like to sell and get the tax loss, you really hate to part with your old friend. Should you instead sell it to your spouse or your child?
Regards,
Ted
https://humbledollar.com/2018/12/its-all-relative/
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