How do I account for a short stock sale on my taxes?


Question:
I shorted 100 shares of INTC on 4/13/06 ($1944) and covered 5/16/06 ($1913) (short-term) for a measley profit of $32.
What is the date I acquired the stock?

What is my sale price & cost basis?

This seems simple, but the shorting part is getting me turned around a little... Thanks for the help.

Answer:
Log the sale date as 4/13
Sale price is $1944
Acquired date is 5/16
Cost basis is $1913
Short stock sales count as speculation income.
purchase date and sale date are irrelevant and $ 32 will attract taxes at normal rates
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