Another follow up question:
Can I sell $5500 worth out of a taxable account in 2015 (and I had held them greater than one year), and then use that money to fund my 2014 IRA, and the realized capital gains from that transaction would apply to my year 2015 income since it actually took place in 2015 (and what I do with it - fund my 2014 IRA or buy tacos or whatever, is irrelevant), correct?