标普500可能反弹到的阻力水平 S&P 500 Likely Resistance Levels

美股尾盘报导 Closing Market Comment

美股进入最后1小时的交易，市场仍然保持大部份早上涨幅，应该会继续早上升势到收市。几经反复后标普500的2500水平终于被向上收复而打下了挑战2600的基础。美股经12月26及27日的大幅反弹后再经28日及今天的窄幅整理后应该是再开始上升的时候了。短期美股继续看好。


US stocks entered the last hour of trading, the market still maintains most of the early gain, and should continue to rise towards the close. After repeated iterations, the 2500 level of the S&P 500 was finally recovered and laid the foundation for the challenge of 2600. After the sharp rebound of the US stock market on December 26 and 27, it will be the time to start rising again after the narrow consolidation on 28th and today. Short-term US stocks continue to be optimistic.

中盘市场评论 Mid-day Market Comment

NFLX,AMZN, AAPL,GS,BA等龙头带领市场已从低位拉升。各大指数已经填了早上跳空上升的裂口而开始再升,今日已经见底的机会大。VXX 今天卖压大，下跌快，上升慢，显示大户偏于买股。如果没有突发利空消息，美股继续反弹的机会大。短期上升目标：道指24000，标普500 2600及纳指7000。近来小盘股罗素2000为4大指数中跌的最多的股指，相信2019一月效应买股行为会帮助它在几大股指中反弹最猛。可考虑买入IWM或TNA参与反弹。


Market leader such as NFLX, AMZN, AAPL, GS and BA  have pulled market up from the morning low level. Major  indices have already filled their morning up gaps and have started to rise again. The chance that today's market bottom have been in are great. VXX experiences big selling pressure today, falling fast and rising slowly are indications that institutions are biased towards buying shares. If there is no sudden bad news, the chances of the US stock market continuing to rebound are great. Short-term upside targets are: Dow 24000, S&P 500 2600 and Nasdaq 7000. Recently，the small-cap Russell 2000 dropped the most among the four major indexes. It is believed that the 2019 January Effect stock buying will help it rebound the most among major stock indexes. Consider buying IWM or TNA to participate in the rebound.

美股早盘报道 Morning Market Comment

特朗普周末与习近平通话后发推文称中美贸易谈判有重大发展。美股各大指数开市上升，

但开盘10分钟后即开始回落。道指曾一度上升250点，现在只升174点。道指表现最强，标普次之，纳指随后，罗素2000最弱。尽管各大指数从高位回落但VXX却在低位不上，显示美股再升的机会大。期望中美贸易谈判有好消息，年底基金入市，年初一月效应买股，标普500阻力2600还有约100点才到，这些都是美股还没反弹完的部份原因。近日美股还会继续反弹的机会大。

After a conversation with Xi Jinping on the weekend, Trump said that there has been significant progress in Sino-US trade negotiations. US  major indices rose at the open, However, they began to fall back after 10 minutes of the opening. The Dow at one point rose by 250 points and is now only up 174 points. The Dow is the strongest, followed by the S&P, Nasdaq the third and Russell 2000 is the weakest. Even though major indices have fallen from the morning's high levels, VXX is still holding up at lower ground, showing that there is chance for US stocks to rise again later. Expectations of good news in Sino-US trade negotiations, End of the year fund buying,  January effect buying after the turn of the year, the S&P 500 resistance of 2600 is still about 100 points away, these are some of reasons why US stocks still have room for rebound near term

如何对付Wash Sale

每个短期交易股票的人要清楚Wash Sale对税的后果。以下是我对
Wash Sale 的理解︰ 为了避免Wash Sale的税务后果，在

卖出赔钱的证券后，你必须在30天内不买相同的证券。否则，

损失不能退税。另外一个避免Wash Sale的方法是成为当日交易

者并向国税局呈交 3115表格以更改到Mark to Market的会计方法。

如果来不及呈交3115表格，以后交易最好在30日内不重复做同

一个证券，如果卖出时赔钱的话，除非是赚钱。

3115 表格应在报税时呈交，下一年开始生效。例如在2015年

报税表上附上 3115 表格，新会计方法开始的年份是 2016年。

Form 3115 表格： https://www.irs.gov/pub/irs-pdf/f3115.pdf

Form 3115 表格填表指示：https://www.irs.gov/pub/irs-pdf/i3115.pdf

如何避免Wash Sale 的好文章：

http://www.capitalmanagementservicesgroup.com/marktomarketelection.html