To follow-up on the comments from @AmyC, and according to the IRS, you include in your gross income all items of income you actually or constructively received during the tax year. If you received property and services, you must include their fair market value (FMV) in income.
So what does it mean to have constructive receipt. According to the IRS, income is constructively received when an amount is credited to your account or made available to you without restriction. You do not need to have possession of it. If you authorize someone to be your agent and receive income for you, you are considered to have received it when your agent receives it. Income is not constructively received if your control of its receipt is subject to substantial restrictions or limitations.
Given the facts you have stated, it does not appear that you had the sales proceeds when the fund was sold. It also appears that the bank held your funds because they did not know where to send them until 2022. Thus, it appears that you will report the income in 2022.
Here is a link to the IRS webpage that discusses accounting periods and methods. The index to the page is on the left side, and if you scroll down to the heading "accounting methods," you can click on that heading and it will take you to the section that discusses constructive receipt.
IRS Accounting Methods
@kbryant32
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