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@abctax55 wrote:

So..... in what year should this loss be reported?  2022?  2023?  2024?  @HOPE2  What year tax return are you working on?

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Not much news from the Cayman Islands about the status of this liquidation, but buy me a ticket and I'll go there to check it out. (No, it's not pronounced the same.)  Certainly looks like a 2022 loss, subject to $3,000 annual limit so might require a couple of amended returns and what's left being reported on 2024.  I think the liquidation was done at the request of a creditor, who probably didn't get 100% of debt, so shareholders would be left with nothing.