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

Giải thích

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.