Actually, taxes on gains need to estimated and paid over the course fo the year.
Whoever said that gians in january are not taxed (i.e paid) until April 2009
either never pays taxes or is an exreley low bracket.
I once took a large capital gain in December and needed to fight with thenIRS since
they insited that I should have paid estinate taxes starting in March
finally ai got a Tax Advocate that straightened it out but I'm convinced if it's a large enough gain in January then by
April of the same year estimated taxes are due