30 days Wash-Sale Rule

[Zagros]

Are the 30 days that trigger wash-sale rule 30 Business days or weekends are included.

Thanks

[Anonymous_]

---

@Zagros wrote:

Are the 30 days that trigger wash-sale rule 30 Business days or weekends are included.

---

It is calendar days so weekends are included. 

See examples in Treas. Reg. §1.1091-1

[Zagros]

Thank you

[Bsch4477]

It’s calendar days so weekends and holidays count.