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Tax savings

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Schweser reading 9, concept checker 28 has the below:

Taxes on full gain = 24,000
Taxes with tax harvesting = 9,000
Recognition of the capital loss therefore has tax savings of = 24,000 - 9,000 = 15,000

Tax loss harvesting changes the pattern of tax payments (i.e the payments ar pushed further into the future). However, if the stock is sold in the current year, the tax savings of 15,000 can be immediately reinvested and earn the prevailing return. 

How can the tax savings be reinvested? You don’t actually get the 15,000, isn’t it only a reduction in taxes and not money you receive?


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