不行， Dec 31是计算洗卖的cutoff date。你需要11月底卖掉1月买回来。而不是12月底卖掉2月份买回来。

3. Sell at year-end and re-buy when January starts

Tax-loss harvesting is one of the most popular tax-reduction strategies, but those doing it near the end of the year will want to pay particular attention to this rule. You’ll only have until the end of the calendar year to position your portfolio to be in compliance. So you must clear wash sales by Dec. 31 to be able to claim any associated loss on that year’s tax return.