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2 Jan 2019 The ETF tracks the price of oil futures for West Texas Intermediate crude. My pick for the year is the United States Oil Fund (USO) . a short-term period, but it's extremely fair to say that oil will indeed rally from these prices. 19 Jul 2017 The United States 3x Short Oil Fund (the “Fund”), a series of the of the USCF ETF Trust, as well as the USCF Commodity Strategy Fund, 

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Regardless of ETF or mutual fund structure, funds that include high dividend or interest paying securities will receive more pass-through dividends and distributions which can result in a higher tax bill. Managed funds that actively buy and sell securities, and thus have larger portfolio turnover in a given year, The ETF structure can help index funds be even more tax efficient. Not all index funds or ETFs are tax efficient, even if they are market cap weighted. Market cap weighted index funds tend to be