Ira has been rocking in answering my questions so far. Major kudos!

One last (i hope) question:

I participate in an ESPP and sold some of the company stock at a loss in 2001, a variety of long term loss and short term loss and a variety of lots at different amounts of loss.

I plan on setting up a separate line item for the lots which I will carry forward the loss on. I plan on counting up the shares I bought via the ESPP one month before the sale and one month after. Then I plan on creating the separate line item for enough lots to add up to those one month pre/post purchases and defer the loss on those.

How should I best determine which lots should be allocated to the wash sale rule? highest/lowest loss? short v. long term loss?

any other thoughts? thanks a million!!