I've never heard of tax straddles, but they sound an awful lot like what we now call "tax loss harvesting." > For example, an investor with a capital gain mani

I've never heard of tax straddles, but they sound an awful lot like what we now call "tax loss harvesting." > For example, an investor with a capital gain manipulates investments to create an artificial loss from an unrelated transaction to offset their gain in a current year, and postpone the gain till the following tax year.