Do you mean Section 475(f)?
If a trader makes a timely mark-to-market election, then he or she can treat the gains and losses from sales of securities as ordinary gains and losses (except for securities held for investment) that must be reported on Part II of Form 4797, Sales of Business Property (PDF). Neither the limitations on capital losses nor the wash sale rules apply to traders using the mark-to-market method of accounting.
Enter your information in Sales of Business Property,
1) Wages and Income
2) Other Business Situations
3) Sale of Business Property
4) Other Property Sales
5) Select Sales of Business or Rental Property that you haven't already reported
