Exactly and thus they don't apply to transactions done inside an IRA, at least not until the funds are withdrawn/distributed from the IRA. While the funds are in an IRA (traditional IRA and Roth IRA) there is no filing of Schedule D for them and I also never had to file Schedule D pertaining to funds withdrawn/distributed from either type of IRA.
Further more the second sentence of post # 30007 (https://investorshub.advfn.com/boards/read_msg.aspx?message_id=159877898) is incorrect, if no loss took place. I know that because I first started trading stocks in the 1983 and I have many trades over the years since then - and I have done all of my own tax returns. If the sentence of "But if you buy a stock and sell it within 30 days then buy back in within 30 days at a lower price it is also a wash sale" was correct that would mean there wouldn't be very active day trading, yet there is.
For example, hypothetically speaking, there is no wash sale if a person buys stock XYZ at $10/share on March 5th, sells it at $11/share on March 8th and buys it back at $6/share on March 20th, provided that when the latter purchase is later sold it is sold at a profit (at a price higher than it was purchased, namely higher than $6/share [including commissions and fees]).
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