The lower tax rates under the new taxlaw have been made retroactive to January1, 2003. How this affects your end-of-year tax strategy depends on what youexpect to happen next year. If you expectto be in a lower tax bracket, the smartmove is to push income into 2004 andpull deductions, such as property taxesand mortgage interest, into this year. Dothe opposite if you plan to make moremoney next year. You may need somehelp figuring out what to do with winningstocks; the capital gains tax drops to15%, but only on profits from sales madeafter May 6 of this year. The old 20%rate applies to gains on sales between thefirst of the year and May 6. Put the maximum into yourtax-advantaged retirement accounts ifyou are not already doing so.