Steve, I believe you were telling me I would have a wash sale if I sold from a cash account and bought within 30 days from an IRA, but from the rule you provided, I would be okay:
Wash Sales
You cannot deduct losses from sales or trades of stocks or securities in a wash sale.
A wash sale occurs when you sell or trade stock or securities at a loss and within 30 days before or after the sale you:
• Buy substantially identical stock or securities.
• Acquire substantially identical stock or securities in a fully taxable trade, or
• Acquire a contract or option to buy substantially identical stock or securities.
The second bulled says "in a fully taxable trade" and an IRA transaction is not taxable so I would be okay.
EVERYTHING is an OPPORTUNITY to experience BLISS!