I would like this reply (and the material in IRS Pub 550) included a liquidated revenue industry fund as an alternative to a liquidated corporation, in my case Schwab PA muni fund SWEXX that liquidated in 2017. The 2 cases are identical although not similar. My basis in the fund https://9-cash24556.blogmazing.com/31986384/the-best-side-of-9-cash