Indeks S&P 500

Tracking from 24 December low and 1 January high

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Lowest close of last year and the close of the first trading (and tax) day of this year seem key to me.

Technical analysis aside, financial/tax models and. calculations as. they develop through the year as the market does will unconsciously take these as key points and push the technicals accordingly as they develop.

Penafian

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