Assuming that you had no XYZ holdings for 30 days before your 100-share sale, other than the 300-share purchase, and further assuming that the 300-share purchase did not trigger the wash sale rule for an earlier sale, then you do not have a wash sale. Given these conditions, there is simply no way to characterize any portion of the remaining 200 shares as replacement shares for the 100 shares that you sold. --Bob Thank you once again, Bob. All your answers go straight to my printer and into my file -- so I won't be the in the awful position of not finding them again later! :o)AngelMay
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