IRS Publication 550 上写的这个例子应该是和你说的是一样的。 "Loss and gain on same day. Loss from a wash sale of one block of stock or securities cannot be used to reduce any gains on identical blocks sold the same day. Example. During 2013, you bought 100 shares of X stock on each of three occasions. You paid $158 per share for the first block of 100 shares, $100 per share for the second block, and $95 per share for the third block. On December 28, 2018, you sold 300 shares of X stock for $125 per share. On January 11, 2019, you bought 250 shares of identical X stock. You cannot deduct the loss of $33 per share on the first block because within 30 days after the date of sale you bought 250 identical shares of X stock. In addition, you cannot reduce the gain realized on the sale of the second and third blocks of stock by this loss."