I came cross a website about wash sale, it summirizes many kinds of wash sale scenarios, I quoted the information from its website, hope that can help you.

According to the definition of Wash Sale in IRS publication 550:

A wash sale occurs when you sell or trade stock or securities at a loss and within 30 days

before or after the sale you:

1. Buy substantially identical stock or securities.

2. Acquire substantially identical stock or securities in a fully taxable trade.

3. Acquire a contract or option to buy substantially identical stock or securities.

The full publication can be found by contacting your local IRS office or visiting the IRS Web site at www.irs.gov

In 2008, the IRS issued Revenue Ruling 2008-5,In this ruling, IRS said, If an individual sells stock or securities for a loss and causes his or her individual retirement account or Roth IRA to purchase substantially identical stock or securities within 30 days before or after the sale, the loss on the sale of the stock or securities is disallowed.

When you calculate cost basis with wash sale adjustment, you need to combine all investments accounts owned or controlled by you, including your spouse¡¯s account or any corporate account you control.

The wash sales rule also applies to short trade.

We rephrase Wash Sale Rule in a easy understandable sentence. ¡°A Wash Sale occurs if you close an open position (An open position could be a long position or a short sale) of stock or securities at a loss and within 30 days, before or after the sale, you acquire an open position of substantially identical stock or security as a replacement in any associated account.¡±

In certain circumstance, substantially identical stock or security could include but not limited to

1. Same stock listed in different stock exchange
2. Same stock with certain type of preferred shares
3. Trades between stock and option with same underlying
4. Trades between stock and future/warrants with same underlying
5. Trades between certain type of call option and put option at different strike price etc.
6. Trades between securities with same security type but different orientation(Long and Short should be treated differently)
7. Trades between certain securities issued by same company

http://www.itrademax.com/ipress/faq/my-broker-provides-cost- basis-report-with-wash-sale-adjustment-why-do-i-still-need-t o-buy-trademax.htm