%% Yes, on ETFs for example; if you entered @ the current price. On QQQ, i have charts when it was $30 area/so i really wanted to increase my cost basis from $313 area+ did. Pay no tax on a ROTH /back door Roth. I wanted to increase my cost basis on some more tech ETFs so i sold about 50%of qqq today[Since i increased my cost basis, in qqq from $313; by selling 50%, increased again my cost basis to $315 area..................................................................]