1) Buy ABC stock in Taxable; sell for loss; buy ABC in IRA within 30 days (before/after) Discussion: No ruling from IRS *BUT* consensus of this board (and other places) is that this is a 'related party' transaction so wash rules are irrelevent - you lose the loss.

Hmm... what if you were to later sell ABC in the IRA and buy ABC in a taxable account within 30 days of the IRA sell. Would not the loss then be transfered to this new holding of ABC stock? (which could be deducted since it is in a taxable account)

Speaking of wash sales... this reminds me of my one short-term holding last year. On 6/20, I bought 43 sh. of XYZ. On 6/23, I sold those 43 sh. Bought the wrong stock(!) I've never otherwise bought or sold XYZ. Does this fall under the wash sale rule? My thinking: no. My reading of pub. 550: the within-30-day-purchase must be a separate block of stock (substantially, but not completely identical, if you will). Do the experts agree with me, or am I reading this one incorrectly?

Thanks,

Puss