Same thing, if you buy/sell/buy/sell the same stock they ignore what happened in the middle.the scenario I am talking about is say you think this particular stock has bottomed out & due to go up again. so mr investor sells, claims the loss but turns around & buys straight back in. wellif you do that you cannot claim the loss even though you sold &are now hanging on to those shares, that you rebought. unless, unless you wait 30 days after the sale & then buy back in to the same stock. tlo.