I can't, but this does:http://www.smartmoney.com/tax-advice/index.cfm?story=2008080...It's IRS Revenue Ruling 2008-5:Excerpt: "If an individual sells stock or securities for a loss and causes his or her individual retirement account or Roth IRA to purchase substantially identical stock or securities within 30 days before or after the sale, is the loss on the sale of the stock or securities disallowed? . . . HOLDING: The loss on the Sale of stock is disallowed under § 1091."
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