The wash sale rule is designed to prevent you from claiming a loss from selling shares that are replaced by substantially identical shares that are acquired about the same time. (fairmark.com)
The wash sale rule says you lose your deduction for stock sold at a loss if you buy identical shares within 30 days before or after the sale. (fairmark.com)
You have an obligation to return identical shares to the account from which you borrowed the shares. (fairmark.com)