Thank you for that insight re: Tax Loss Selling.  While the settlement is obviously required (per your info) to successfully accomplish year end tax loss selling, I'm convinced that, when recording buys/sells for "normal" tax purposes (not year end tax loss selling), the trade date is/can be used. 

I'm only convinced because I've handled it this way for the last 15 years, and have confirmed the appropriateness of this practice with three different CPAs/tax preparers most of those years (i.e., the years I actually sold any securities).

Perhaps Fut or other knowledgeable folks can chime in (maybe they already have, since I'm playing catch-up).  It would be a hell of a note if the reality is that the settlement date must be used under any circumstances - my tax filings for many years would be incorrect in this regard.

BTW, what was your source for that info?  Perhaps that same source can shine some light re: normal trades (not year end tax loss sells).

In any case, thank you for the correction - it is truly appreciated.  I wasn't batting very well yesterday!  Three posts with erroneous info!  Cripes!  Now everyone has absolute proof that....

I KNOW nuttin'!

This is troubling, as I recognize that my credibility is doing the slow swirl into oblivion.

SGE