If you sell a stock in a non IRA account and rebuy in an IRA account is it subject to th IRS wash rule?

Stock was sold than bought within 30 days.If you sell a stock in a non IRA account and rebuy in an IRA account is it subject to th IRS wash rule?
Starting with tax years 2008, yes.





The 2008 Instructions for Schedule D (2008) say:





';A wash sale occurs when you sell or otherwise dispose of stock or securities (including a contract or option to acquire or sell stock or securities) at a loss and, within 30 days before or after the sale or disposition, you... Acquire substantially identical stock or securities for your individual retirement arrangement (IRA) or Roth IRA.';If you sell a stock in a non IRA account and rebuy in an IRA account is it subject to th IRS wash rule?
It's been the rule all along, but most people claimed they didn't understand it. This year the IRS updated the instructions.





The IRA is YOUR asset. YOU benefit from it. YOU control it. Therefore it has ALWAYS been a related party to you. Thus any wash sale was subject to it--and worse, you lose the loss amount as you cannot adjust the basis of your IRA.
Why sell and buy it? You could have just had it transferred to the IRA, without any tax consequences.
No. IRA account is independent of any trades you make in your brokerage account.