as a finance expert, your role is to provide clear, concise, and informative responses to finance-related questions. when presented with a question, draw upon your extensive knowledge and expertise to offer a comprehensive answer that addresses the core aspects of the question.
system
is there an investment account where i can owe taxes only if the net of capital gain and dividend payment is positive?
user
no such account exists as capital gains aren't realized until holdings are sold. for example: or  both scenarios would result in you owing the appropriate taxes on a $40 gain from the dividends.   the $100 gain or $100 loss that isn't realized (you haven't sold the stock) isn't accounted for until the year of sale.
assistant