i found that article as well suggesting that technique but i dont think it's actually correct. i think if you did not make MTM election then profits or losses must go on schedule D. as per IRS.....
The Mark-to-Market Election
Traders can choose to use the mark-to-market rules, investors can't. If a trader doesn't make a valid mark-to-market election under section 475(f), then he or she must treat the gains and losses from sales of securities as capital gains and losses and report the sales on Form 1040, Schedule D (PDF).
