Individuals share proportionately in the fund's income from dividends, interest or capital gains or losses from downturns.

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Keep in mind that this yield incorporates only the income portion of return, ignoring possible capital gains or losses.

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You cannot file a federal form 1040EZ if you have self-employment income, rents or capital gains and losses.

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The sudden downward move caused stop orders for many stocks to be executed, leaving some shareholders with unanticipated losses or realized capital gains.

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In November and December, people are going to start getting their 1099s or their reporting of capital gains and capital losses in mutual funds.

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Harvesting your losses is most beneficial when you can write long-term losses off against either short-term capital gains or ordinary income.

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