This article is from the US Taxes FAQ, by Wayne Ross firstname.lastname@example.org.
"kill files" are becoming a survival necessity on Usenet; from
rtfm.mit.edu above try:
Parts of the misc.invest FAQ contain tax information as
well as investment information try ftp:
part4, part5, part6 and part7
Part 4 discusses 401(k) plans, IRA's and SEPS; part 5 dividends
and 'shorting against the box', part 7 short and long term gains,
wash sales and the Uniform Gift to Minors Act (UGMA).