Unfortunately, based on your facts, you have a wash sale.
You sold stock X on December 30 at a loss.
The wash sale rules preclude a loss if you purchase the same stock (or substantially identical) within 30 days before of after the sale of stock X. Because you have purchased another lot of stock X early December, you are within that 30 day window.
Congress wanted to avoid "harvesting losses" while still essentially owning the same stock.
Clearly within the confines of Code Section 1091.
Unfortunately you are within the web of that statute.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
