Schedule D

Box 9. Cash Liquidation Distributions
Enter cash distributed as part of a liquidation.

A corporation has dissolved and this is what you got for it . That becomes the sales price for the shares held in that corporation. Enter the sales date. Enter the client basis in those shares and date the shares were acquired. VOILA! you now have a sale of a security with long or short term gain or loss. Hmm? Sort of like selling shares of stock in the market, but different. 

This may help to clarify https://www.fortenberrylaw.com/distributions-s-corporations/

It would have to be completely dissolved during the year to take a gain or loss.  You may have proceeds that are offset by basis for now.

Please note that this person has once again asked Twice. I will flag the other for removal.