Yes, wash-sale you need to cool off at least 30 days, that's why tax selling usually happens end of November and beginning of December to pickup shares again with new year.
Yeah, the way I understand it, 30 days is 30 days. Here is what I copied regarding it:
What is the 30 day rule in stock trading? Wash sales explained This rule is designed to prevent you from selling stock to claim the loss and then buying it back within a short period of time to retain ownership. The rule applies to a 30-day period before or after the sale date to prevent "buying the stock back" before it's even sold.
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