The wash-sale rule disallows a tax loss if the investor buys a substantially identical security within what period?

a.The same trading day only
b.7 days before or after the sale
c.60 days before the sale only
d.30 days before or after the sale

Explanation

The wash-sale rule disallows a capital loss deduction if a substantially identical security is purchased within 30 days before or after the sale, a 61-day window in total. The disallowed loss is added to the cost basis of the replacement shares. This prevents investors from claiming a loss while maintaining the same position.

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