well it's interesting but the 30 day rule applies to gains and loss. Since you can contribute I think it is $5000.yr that would be the max you can take in the account and if you keep busting it...lol...in this market it would be difficult to track because anything over the contribution limit you do have to pay tax on. Also if you do not observe the 30 day rule then you cannot take tax losses on those stocks that have them to take advantage of and this year there most likely will be lots of them....anyhow would be interesting to know if someone checks it out.