If you sell half of 600 shares at a loss but retain the rest, does the wash sale rule apply?

The IRS wash rule states you cant buy the same security back in 30 days, but what if I only sold say 300/600 shares at a $1000 loss and retain the other 300 still? Do I still book the $1000 short term capital loss or is it disallowed?If you sell half of 600 shares at a loss but retain the rest, does the wash sale rule apply?
You can take the deduction as long as you don't ';buy'; the stock back within 30 days. Holding stock you already own is not ';buying';. Only a purchase will trigger the wash rule.





In a sense each share of stock is considered separately. If you don't replace any amount of any of the same stock within thirty days you are fine. If you sell half of 600 shares at a loss but retain the rest, does the wash sale rule apply?
you are only selling, so there is no ';wash'; = does the $1000 loss apply only to the 300 shares (you lost 3.33 per share)? you can't claim a loss on the shares you didn;t sell

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