not to my understanding.

I believe it is same number.

i.e. I sell 1600 shares of ABCQ at a loss,

I need to buy 1600 shares of ABCQ no sooner than 30 days AFTER I sold ABCQ at a loss to deduct the loss on my taxes.

I can buy them back (1600 s) at more or less, I can still claim the loss at that point. But it has to be at least 30 days, the same security, and the same amount, (I would naturally assume accounting for a reverse split or split is the only exception) in order to obtain the benefit.

My opinion only, and not for tax advice.