Based on your financial expertise, provide your response or viewpoint on the given financial question or topic. The response format is open.

When can you adjust for (and re-allow) a disallowed year-end (December) wash-sale loss?
Disallowed losses are created when you buy a stock */- 30 days of a sale at a loss.  When you sell and have no shares left, the loss is taken. You can't have no shares and leftover disallowed loss.