Stephendedalus now that you have added some clarity I can help you. The 10,000 you sold at $5.98 is in fact a capital gain against you at a $3 profit/ per share. Unlike the 30 day rule of a capital loss you do not average up per se. If since the sale of your first 10,000 shares you have bought back 10,000 at $5.89 and 4000 at $5.40 before selling any of these last 14,000 shares your average price is actually $5.75/share.