I wish this respond to (and the material in IRS Pub 550) covered a liquidated money industry fund rather than a liquidated Company, in my situation Schwab PA muni fund SWEXX that liquidated in 2017. The 2 conditions are equivalent but not equivalent. My foundation in the fund is my https://johnathanxyvmf.dgbloggers.com/33180929/getting-my-9-cash-to-work