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the loss is disallowed and added to the tax basis of the purchase that caused the wash sale. so you get the loss when you sell those shares provided they are not sold at a loss and within the wash sale period, you do not purchase other shares that trigger another wash sale rule.  

 

if you took the loss on the original wash sale shares and then you get that loss again when you sell the shares that caused the wash sale because the original loss has been added to their basis you would be taking the same loss twice.