If I own stock that was a wash sale [original wash buy was 100 share after selling multiple some at loss some at gain] 100 shares was divided into 2 lots 75 and 25 with different cost basis, if I sell 1 of these lots, will it add the loss to the other lot or will it be considered a tax loss.

It CAN be considered a tax loss, as long as the stock is not re-purchased within 30 days.