When do I have to report a gain from a investment?

Why do I have to report my gain to the IRS, when I didn't withdraw from my account?

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When do I have to report a gain from a investment?

Only when you sell and actually get the money.

When do I have to report a gain from a investment?

It is either a gain or loss the moment it is sold. It doesn't matter if it's immediately reinvested in something else.

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