Best use of s/t capital losses

Best use of s/t capital losses I took a s/t bad debt capital loss last year of $120k, most of which was carried forward. I make about $550k/yr and I want to get rid of some of my individual stocks and replace them with ETFs. I've owned many of my individual stocks for years, which means there are significant long terms gains. I am worried about being taxed at the 20% rate sin...

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