Carry-forward a capital loss on stock?


Question:
I purchased 1200 shares of Webvan 10/30/2000 for .9375 each. The company went bankrupt in 2001 and the stock was DELIVERED OUT of my account 12/28/2006.
Can I write it off for the 2007 tax year?
Delivered Out probably means the Transfer Agent 'deleted' the stock from my account, since I never sold it or took any action to get rid of it. THANK YOU!

Answer:
You might want to read the article I've referenced below. Unfortunately, it's not at all clear exactly which year you should take the loss, but I'm pretty sure it won't be 2007. The article says that you don't get to choose the year. The IRS does based on some not-so-clear criteria. It might have been 2001 (in which case you don't ever get to take the loss because it's too late to file an amended return for 2001) or 2006 (when the stock was removed from your account) or some year in between, but I don't see any way it can be in 2007.
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