Just when you thought tax rules could not get anymore confusing. IRS Clarifies Position on Wash Sales and IRAs

In Revenue Ruling 2008-5, the IRS has ruled that the wash sales rules apply when a taxpayer sells stock or other securities outside of an IRA for a loss, and purchases substantially identical stock or securities in an IRA (traditional or Roth) within 30 days before or after the sale. The result is that the loss on the sale of the stock or securities is disallowed. In addition, the taxpayer's basis in the IRA is not increased by the amount of the disallowed loss.

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