Next to making money on 100% of your trades, the best thing is having a capital loss carryforward.

FORBES: The Passive-Aggressive Portfolio

A. There is hardly any tax advantage (or disadvantage) to creating a capital loss carryforward, as will be discussed more fully below.

FORBES: Don't Rush To Recognize Capital Gains Or Losses

If you have a loss carryforward those gains are painless.

FORBES: Should You Take A Tax Loss In December?

One is a tax-loss carryforward.

FORBES: Magazine Article