The New Jersey Gross Income Tax Act does not follow federal law regarding carry-forward and carry-back losses and the loss on the 2008 New Jersey individual income tax return can only be netted against gains or income reported in the category Net gains or income from disposition of property.

FORBES: Madoff Investors Receive New Jersey Tax Refunds

The producer category saw its net-short position rise as longs were cut and shorts added, while the swap dealer category saw cuts to both sides, but with more coming on their short side, lowering their net-short position.

FORBES: FOCUS: Speculators Increase Exposure To Precious Metals -- CFTC

Participants in the swap dealers category remain net-short, sharply cut their gross shorts and added slightly to gross longs.

FORBES: FOCUS: Speculators Scurry From Precious, Base Metals - CFTC