Two Canadian mining or gold stocks that have become worthless are
Goldbelt Resources, Ltd. and Elkhorn Gold Mining Corp.

An old symbol for Goldbelt is GBMNF (the symbol may not be current)
and an old CUSIP is 380755306. The symbol I have for Elkhorn is ELKGF
and an old CUSIP is 287722102.

My question is in what calendar year (and hopefully on what date) did
they become worthless for U.S. I.R.S. tax purposes so that they could
be written off. And what is the basis for the dates?

I would like a reference to an I.R.S. document that gives this
information. If not an I.R.S. document, then some documentation that
shows the dates.

Also I would like a reference to a document that shows when, for IRS
purposes, any stock becomes worthless.

This site provides good info on when you can write off a worthless stock.

http://www.mycfo.com/our_perspectives/opr_worthless.html

Afzh, thanks for your link.

I am surprised that I haven't received a response regarding the two
stocks. Any idea why there hasn't been one?