### Comment:
Not really, because losses already offset other gains you had, and if they don’t, you’re allowed to carry forward your losses indefinitely and then use $3k per year of them to offset gains. So there’s no reason to try to take cap gains on purpose to use the losses, if that makes sense. Basically, taxes on gains have to be paid right away, tax offsets on losses can be carried forward.

### REPLY:
Say someone had 30k in realized losses, 20k in realized gains, and 20k in unrealized gains right now?  Why wouldn't someone realize 10k of the potential gains now instead of waiting till next year?

### END.