Let's I sell ES futures in a taxable account and buy them in a tax-deferred IRA. Then, I book a loss in the taxable account and a gain in the tax-deferred. Have I created a tax straddle issue that will disallow the loss in the taxable account? What if it was reversed? Would the gain be taxable? What if I used ES in the taxable and, say, DJX or ER2 or NQ in the tax-deferred? (The purpose of the trade, which one can quibble with and may not be germaine to this question, is to sell volatility on each side with options.) If I do a few of these trades, I don't want to get hit with some obscure tax straddle rule. Will I?