Here is the link. But holding period not important as far as I can see. http://www.fairmark.com/capgain/wash/ws101.htm This following is why I mentioned 2009 taxes because the 30 day rule pushes a normal person into 2010.
There are times, though, when the wash sale rule can have truly painful consequences.
¦If you don't sell the replacement stock in the same year, your loss will be postponed, possibly to a year when the deduction is of far less value. ¦If you die before selling the replacement stock, neither you nor your heirs will benefit from the basis adjustment. ¦You can also lose the benefit of the deduction permanently if you sell stock and arrange to have a related person — or your IRA — buy replacement stock. ¦As explained in my book, Consider Your Options, a wash sale involving shares of stock acquired through an incentive stock option can be a planning disaster.