there is a website named google.com where you can get all the information. bing.com and yahoo.com do the same job.
in summary, if you have more than 25k on your account, you can trade as a day trader. that means you can trade same stock multiple times in a same day. if you have less than 25k, you can buy and sell same stock in one day, only three times in one business week. did it make sense ? google it if not.
if you make profit from buying and selling of a stock within one year; 35% tax.
if you make profit from buying and selling of a stock that you kept for more than 1 year; 15%
again, i could be wrong on the numbers, so please Google. it
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