I wish this answer (and the material in IRS Pub 550) protected a liquidated cash industry fund rather than a liquidated Company, in my situation Schwab PA muni fund SWEXX that liquidated in 2017. The two scenarios are identical although not equivalent. My basis from the fund is my Preliminary https://9-cash46654.blogsvila.com/32928317/not-known-factual-statements-about-9-cash