Hi,
Suppose I sell a stock today (for the purpose of realizing some losses to offset other gains). Fine. Now if I still believe in the stock, I can just wait 30+ days and buy it again. Also fine.

But since the sale was from a taxable account--couldn't I buy it back immediately within an IRA (for example, or even a Roth IRA)?

Could I get my wife to buy it within her IRA? (our taxable accounts are joint)

The purpose of the 30+ day wait is to prevent simple cost basis adjustment (which a taxpayer would only do if there was a loss or a pending tax rate increase on a gain), but in my scenarios the cost basis of the repurchased shares is irrelevant to (eventual) taxes.

(I'm expecting a 1 word answer--most likely NO)