I am a a little confused with the wash rule statement that says "buying a share 30 days before or after". I understand the after. But the before is confusing.
As an example:
I buy 100 shares of A for $100 in Jan 1st
I sell all 100 shares of stock A for $140 in Jan 2nd
I re-purchase 100 shares of A for $130 on Jan 10th
I sell 100 shares of A for $100 on Jan 11th
I have to pay capital gains for Jan 1st to 2nd transaction. But can I get the loss for Jan10th to Jan11th transaction? Or is it disallowed by wash rule?