The wash sale rules apply to disallow a loss on a sale of securities_______? Only when the taxpayer acquires substantially identical securities within 30 days before the sale

Only when the taxpayer acquires substantially identical securities within 60 days after the sale

Anytime the taxpayer acquires substantially identical securities within 60 days either before or after the sale

Anytime the taxpayer acquires substantially identical securities within 30 days either before or after the sale

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