If someone is trying to transfer the tax loss, that is not applicable. But the link you provided is a good source of information, note however, the difficulty in explaining what may or may not be a worthless stock.
For instance, some revoked stocks have companies still operating and are not worthless, just because you don't have a market for it. Does one really want to spend $5000 to $10,000 on a tax attorney to debate the IRS?
Or do you want to take the easy route and sell it, keeping the records in your possession as to a purchase and sales agreement, noting the purchase price by using your trade confirmation and noting the stock's status during the time of the sale.
If the company continues to file with the SEC and has a financial history, it might be more difficult to win, however, if it goes dark, this is the simplest way.
So far, I have not had a problem with it. Ill let you know if I ever encounter it. Also, this was suggested by colleagues of mine who are registered as PCAOB auditor and not an industry only CPA.
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