I have held stocks for long term over 1 year periods and sold for losses then bought them back, triggering wash sales. Now I am trying to sell the same stock ABC after holding for over 1 year. 1. Bought 100 shares stock ABC Jan 1, 2023 for $10 2. Sold 100 shares for $11 Feb 1, 2024 3. Bought 110 shares for $10 The 10 brand new shares purchased would be considered short term. What about the 100 repurchased shares? Are those still considered long term positions where I can sell for long term capital gains subject to long term capital gains taxes? or does it get reset to short term holdings subject to short term capital gains if I sell for a profit? What would happen if you kept repeating buying & selling the same **long term held stock** within 30 days of the sale? Similar Related Questions: 1. https://money.stackexchange.com/questions/102967/how-does-the-wash-sale-rule-work-while-selling-for-long-term-capital-gains 2. https://money.stackexchange.com/questions/18581/does-it-count-as-long-term-gains-if-you-buy-and-sell-more-shares-of-an-existing?newreg=743d09a5bb674bf2af2c30343fd1483c