If a tax benefit relies on destroying an asset, to claim the benefit it should be necessary to demonstrate that you've made a good faith effort to sell it for f

If a tax benefit relies on destroying an asset, to claim the benefit it should be necessary to demonstrate that you've made a good faith effort to sell it for fair market value. Courts supervise this kind of thing in bankruptcies all the time. Seems reasonable to put a high (multi-million) floor on the write-off before this kicks in.