Implications....Now in order to qualify your new shares for Capital gains tax (15%) you must hold them for a total of One year from when you bought them.
On the .0008 shares you sold you pay your personal Tax rate if you made a profit, or deduct if sold at loss and held for less than 1 year.
Taxes only become relevent when you sell your shares, and only hurt you if you sell them for profit.
Holding for 1 year+ does pencil most of the time FYI, at least on stable securities.
You can also go to www.irs.gov. Under forms and publications go to pub 550 page 56 for wash sales. Pub 550 is for investment income. You can also call 1-800-829-1040. As far as capital losses you are limited to 3000.00/year max. The rest has to be carried forward to future years.