Yes. Complete disposition. You treat it as though you simply sold SEP for cash (your sale price is whatever the closing price for ENB was that day -- or whatever ENB told you in the closing letter). Then you turned around and bought ENB with that cash (setting your purchase price for ENB).
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**Note also, I'm not a Tax Preparer/CPA. Just a volunteer, seasoned, TurboTax user.
Use any advice accordingly!
