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Barron’s Online has a list of many stocks that are set to rise come the turn into 2018. The list compiled stems from help from many sources, including Whitman Professor of Practice John Petosa, who discusses the tax-reform legislation and how that may alter these stocks.

His answer on this relationship? Fairly simple. In the publication, he states, “that would deter an investor from pursuing a strategy of taking losses in order to shield gains.”