Yes, each of those is a wash sale because you sold for a loss and re-bought within 30 days. In fact it demonstrates the purpose of the wash dale rule, as you were not allowed to claim a loss in 2021 without changing your overall position.

So the cost bases for the 200 shares bought before the 2021 sales has not changed; the losses that were deferred until you either sell those shares for a gain or without an offsetting buy. You would then use the cost bases for the next 100 shares bought and 300 of the next 400 shares in your 600 share sale.

IF the 600-share sale were for a loss, then it would also be a wash sale for 400 of those shares, since you bought 400 shares within 30 days of the sale.

Yes, each of those is a wash sale because you sold for a loss and re-bought within 30 days. In fact it demonstrates the purpose of the wash sale rule, as you were not allowed to claim a loss in 2021 without changing your overall position.

So the cost basis for the 200 shares bought before the 2021 sales has not changed; the losses that were deferred until you either sell those shares for a gain or without an offsetting buy. You would then use the cost bases for the next 100 shares bought and 300 of the next 400 shares in your 600 share sale.

If the 600-share sale were for a loss, then it would also be a wash sale for 400 of those shares, since you bought 400 shares within 30 days of the sale.