no because the sale is in the IRA, a tax-deferred account, for which gains/losses are not recognized on your personal tax return. reverse the situation and then there would be a wash sale on only the1 share sold in the taxable account but only if a) there's a loss and b) the purchase in the IRA is 30 days before or after the date of sale in the taxable account. Also, such loss is permanently lost for personal tax purposes.
