In order to circumvent the wash sale rules, on which date could Miles have purchased Wescon stock?

The concept of a wash sale is crucial in tax planning, as it prohibits taxpayers from deducting a loss for a security sold at a loss if they repurchase the same security within 30 days before or after the sale. To circumvent the wash sale rules, the key is to ensure that any repurchase of the stock takes place outside of this specified timeframe.

If Miles sold his Wescon stock on a certain date and aimed to avoid triggering the wash sale rule, he would need to repurchase it at a time that lies outside of the 30-day window surrounding the sale date.

In this case, purchasing the stock on September 1, 2017, could be appropriate if the stock was sold on or around a date later than that in August. By making this purchase before the sale, Miles ensures that the transaction does not fall within the wash sale rule's parameters. The other dates fall within the restrictive windows relative to the assumed sale date, making them ineffective for circumventing the wash sale rules.