If I buy a stock and sell within 30 days at a loss and never buy it back, does it trigger wash sale rule?

[nestlen]

I been thinking the rule only applied to sell and buy with a loss within 30 days until today I researched online again and looks like if we buy a stock and sell within 30 days it also triggers wash sale rule?  What happens if I buy a stock and sell within 30 days at a loss, and never buy back the stock again.. I guess should be ok to claim the loss (as I used to) ? 

[fanfare]

Buy ; sell; incur a loss.

The loss is deductible (subject to the $3,000 per year limitation).

[fanfare]

buy lot 1 today.
Buy lot 2 tomorrow.
Sell lot 2 ten days later at a loss (Last In First out rule)

According to the wash sale rule you purchased identical shares within the +/- 30 day window.
Sale of lot 2 is a wash sale , entirely or partially depending on the number of shares in lot 1 and lot 2.

[Anonymous]

maybe.  A wash sale occurs when you sell or trade securities at a loss and within 30 days before or after the sale you: buy substantially identical securities, acquire substantially identical securities in a fully taxable trade, or acquire a contract or option to buy substantially identical securities..  the issue here is what does the code consider substantially identical.  

now here's a kicker. a person bought and sold stock in his personal account at a loss.  within the wash sale time period he bought substantially identical stock in his ira .  the irs said the wash sale rules applied.