In the case of any loss claimed to have been sustained from any sale or other disposition of shares of stock or securities where it appears that, within a period beginning 30 days before the date of such sale or disposition and ending 30 days after such date, the taxpayer has acquired (by purchase or by an exchange on which the entire amount of gain or loss was recognized by law), or has entered into a contract or option so to acquire, substantially identical stock or securities, then no deduction shall be allowed under section 165
雖然法律文字上說： within a period beginning 30 days before the date of such sale .... the taxpayer has acquired ... substantially identical stock or securities, then no deduction shall be allowed
那麽，如果我僅僅是5/1買了某股票，5/2全部賣掉，有loss。根據以上定義，由於5/2賣掉之前30天我買了這個股票，這個也是wash sale？道理說不通。
