RE:RE:RE:RE:RE:RE:RE:Oh Happy Day - Another redundant AGRA news releaseBirdieOnly is correct... “superficial loss rule.” This rule states that if an investor, their spouse or a company they control, buys back a stock or mutual fund within 30 days of selling it, then they are not permitted to claim the capital loss for tax purposes. Failing to obey the 30-day rule will result in the capital loss being disallowed.