If you're a shareholder of J.C. Penney (JCPN.Q) or Abercrombie & Fitch (ANF 2.49%), then you'd be excused for being glum this holiday season, as both companies saw their share prices tank throughout the past year. But there may be a silver lining. As Motley Fool contributor John Maxfield discusses in the video below, given the recently enacted increase in top marginal tax rates for capital gains, it may be a great time to have capital losses to net against gains.