RE:RE:RE:RE:RE:RE:RE:RE:RE:Share buybackIn theory short selling is only available in margin accounts. The simple answer is then no since the tax regulation does not allow it. With that said very few people (mostly beginners) short stocks by borrwing the shares from the broker. Most of the short selling is done through put options. Short sellers buy lots of put options and then proceed to hammer the stock down as a cost of doing business. Put options can be used in all types of accounts. Once again there are always loopholes for hedge funds to use thus dodging the rules that are made for the regular Joe.