I missed that point.
according to the example you cited, there is a wash sale.
but the acquired stock was immediately sold.
the wash sale shares and the acquired shares go together for loss accounting purposes.
since you sold the triggering shares, your disallowed loss is recovered.
the net effect is the same whether you apply the wash sale rule or you ignore the wash sale rule.
if you want to show a disallowed loss (Code W)
add the loss to the basis of the triggering acquired shares.
It is an unnecessary complication, IMO.
@bluecloud33
