Subject: Re: A very stupid capital loss wash sale question
A wash sale occurs only if there's a loss. If there's a profit, or a breakeven, there's no wash sale.

Given a loss on the sale, that loss isn't recognized as a capital loss for tax purposes if the same security or a substantially similar security is obtained within thirty days prior or subsequent to the date of sale.

What you've done in the more distant past doesn't matter; it's that 60-day interval that counts.

Eric Hines