The Cooney Center report distinguishes between long-form and short-form games.

FORBES: How to Invest in Game Based Learning

Form 1099-B, long used to report stock and mutual fund-sales prices, will be expanded in 2011 (2012 for mutual-fund shares) to include the cost or other basis of stock and mutual-fund shares sold or exchanged during the year.

WSJ: Calculating Cost Basis to Get Easier

The form will also be used to report whether gain or loss from a sale is long-term or short-term, a factor that affects tax treatment.

WSJ: Calculating Cost Basis to Get Easier