Lets take the following example to understand my question.

1. I bought 100 stocks of company ABC at a price of $10 per stock on 1st May 2017.
2. On Dec 1st 2018, I buy 100 stocks of the same company (ABC) at $20 per stock today.
3. On Dec 15th 2018, I sell 75 stocks from the original batch (bought in May 2017) for $25 per stock. (Total gain = 75 * (25-10) = $1125)

From what I have read, it seems like the WASH SALE rule only applies for losses. I want to understand if there are any implications in terms of gains, especially if the gains are long term capital gains.

Will the $1125 gain be taxed as a long term capital gain or the WASH SALE rule changes this?

Lets take the following example to understand my question.

1. I bought 100 stocks of company ABC at a price of $10 per stock on 1st May 2017.
2. On Dec 1st 2018, I buy 100 stocks of the same company (ABC) at $20 per stock today.
3. On Dec 15th 2018, I sell 75 stocks from the original batch (bought in May 2017) for $25 per stock. (Total gain = 75 * (25-10) = $1125)

From what I have read, it seems like the wash sale rule only applies for losses. I want to understand if there are any implications in terms of gains, especially if the gains are long term capital gains.

Will the $1125 gain be taxed as a long term capital gain or does the wash sale rule change this?