What am I missing? (As Phil said:)1. There's no need to wait 31 days before repurchasing. You're thinking of the wash sale rule, which applies only to sales for a loss.2. Don't forget the effect of commissions.3. Don't forget the effect on state taxes ================AND - the gain increases your AGI, which may affect a number of provisions that involve phaseouts of deductions and credits, or the taxable portion of Social Security.Bill
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