I would like this solution (and the material in IRS Pub 550) lined a liquidated cash sector fund rather than a liquidated corporation, in my case Schwab PA muni fund SWEXX that liquidated in 2017. The 2 conditions are equivalent but not identical. My basis while in the fund is https://9-cash46564.spintheblog.com/33179786/the-smart-trick-of-9-cash-that-no-one-is-discussing