Under US law, the second sale is technically a wash sale. The definition of a wash sale in the United States is a sale of a security at a loss in which you bought any other shares of an identical, or substantially similar security, within 30 days before or after the sale.

All the elements are met here. The sale on Tuesday was a sale at a loss. The purchase on Monday was for different shares of the same security and it was within 30 days.

So the answer to your question is yes. As a consequence, you must add the loss in the second sale to the basis of the first stock. This results in the first sale being reported as a loss for tax purposes.

The time at which the shares in the substantially identical security are sold has no effect on the operation of the wash sale rule.

The wash sale rule is intended to catch people who close positions just to mine them for tax losses where they have another purchase that prevents the loss from really being taken. However, it is not perfect and it does occasionally apply to situations in which there is absolutely nothing nefarious going on. Fortunately, it doesn't really do any harm here -- it just moves the loss in time by a small amount.

Under US law, the second sale is technically a wash sale. The definition of a wash sale in the United States is a sale of a security at a loss in which you bought any other shares of an identical, or substantially similar security, within 30 days before or after the sale.

All the elements are met here. The sale on Tuesday was a sale at a loss. The purchase on Monday was for different shares of the same security and it was within 30 days.

So the answer to your question is yes. As a consequence, you must add the loss in the second sale to the basis of the first stock. This results in the first sale being reported as a loss for tax purposes.

The time at which the shares in the substantially identical security are sold has no effect on the operation of the wash sale rule.

The wash sale rule is intended to catch people who close positions just to mine them for tax losses where they have another purchase that prevents the loss from really being taken. However, it is not perfect and it does occasionally apply to situations in which there is absolutely nothing nefarious going on. Fortunately, it doesn't really do any harm here -- it just moves the loss in time by a small amount.

Update:

Here is 26 USC 1091(a):

In the case of any loss claimed to have been sustained from any sale or other disposition of shares of stock or securities where it appears that, within a period beginning 30 days before the date of such sale or disposition and ending 30 days after such date, the taxpayer has acquired (by purchase or by an exchange on which the entire amount of gain or loss was recognized by law), or has entered into a contract or option so to acquire, substantially identical stock or securities, then no deduction shall be allowed under section 165 unless the taxpayer is a dealer in stock or securities and the loss is sustained in a transaction made in the ordinary course of such business. For purposes of this section, the term “stock or securities” shall, except as provided in regulations, include contracts or options to acquire or sell stock or securities.

If you think the rule doesn't apply, then please state which part of the test isn't satisfied. The second sale is a loss. There is an acquisition in the 60 day period. The securities are identical. So no deduction is allowed for the second sale. We're not talking about a dealer. The law is very, very clear.

Under US law, the second sale is technically a wash sale. The definition of a wash sale in the United States is a sale of a security at a loss in which you bought any other shares of an identical, or substantially similar security, within 30 days before or after the sale.

All the elements are met here. The sale on Tuesday was a sale at a loss. The purchase on Monday was for different shares of the same security and it was within 30 days.

So the answer to your question is yes. As a consequence, you must add the loss in the second sale to the basis of the first stock. This results in the first sale being reported as a loss for tax purposes.

The time at which the shares in the substantially identical security are sold has no effect on the operation of the wash sale rule.

Under US law, the second sale is technically a wash sale. The definition of a wash sale in the United States is a sale of a security at a loss in which you bought any other shares of an identical, or substantially similar security, within 30 days before or after the sale.

All the elements are met here. The sale on Tuesday was a sale at a loss. The purchase on Monday was for different shares of the same security and it was within 30 days.

So the answer to your question is yes. As a consequence, you must add the loss in the second sale to the basis of the first stock. This results in the first sale being reported as a loss for tax purposes.

The time at which the shares in the substantially identical security are sold has no effect on the operation of the wash sale rule.

The wash sale rule is intended to catch people who close positions just to mine them for tax losses where they have another purchase that prevents the loss from really being taken. However, it is not perfect and it does occasionally apply to situations in which there is absolutely nothing nefarious going on. Fortunately, it doesn't really do any harm here -- it just moves the loss in time by a small amount.