your citing examples in the regs 1091(d)
1091(d)
(d)Unadjusted basis in case of wash sale of stock
If the property consists of stock or securities the acquisition of which (or the contract or option to acquire which) resulted in the nondeductibility (under this section or corresponding provisions of prior internal revenue laws) of the loss from the sale or other disposition of substantially identical stock or securities, then the basis shall be the basis of the stock or securities so sold or disposed of, increased or decreased, as the case may be, by the difference, if any, between the price at which the property was acquired and the price at which such substantially identical stock or securities were sold or otherwise disposed of.
cost $400 sell at $300 wash sale loss $100; buy at $300 now tax basis per you $400 or per me $300+ $100 =$400. technically you are correct. that's how the code reads but mathematically the math works my way.
