In the old days, wash sales would mostly appear in December.
The point of the Wash Sale rule is to prevent taking a loss for tax purposes this year even though you didn't take a loss because you bought the identical shares back.
If you're going to close out all your positions by end of year, does it matter which shares are adjusted? No it doesn't.
it's an issue only because IRS wants transactions with adjustments to be itemized. But the net effect is zero.
Nowadays, you can let the broker worry about this and do the reporting for you.
