IRAs are similar to brokerage accounts in terms of the investments you can trade in your account. The IRS allows investors to buy and sell stocks in a traditional and Roth IRA as they would with a brokerage account. Frequent traders and day traders would complain if they couldn't sell and buy back shares the same day in their individual retirement accounts. Frequent traders enter and exit positions quickly, making perhaps dozens of trades per day.
Doing those operations from an IRA brokerage account not only postpones or eliminates income taxes, but it also eliminates the need to make tons of tax returns. You can buy, sell, and buy back shares from your IRA as often as you like.