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With tax season coming up, I am curious to see how your short box spreads are being treated on your taxes. 

In the case of your 3200/3400 box example, my understanding is that these are 1256 contracts which as of Dec 31 resulted in a mark-to-market gain of 200K to your account treated at a 60 long/40 short rate. That's a whole lot of imputed income for a set of unrealized gains!