The answer would vary from country to Country but here is the general picture. The Source code is the company property and until the copyright expires it remains with the company which might be alive or dead. If the company goes into liquidation, the copy right may belong to any unpaid creditor who can claim it through legal channels after issuing a public notice to that effect.
If no creditor makes any claim for it, the liquidator of the company can sell it (or revoke the copyright of the code, not sure of this though) or grant a license to anyone who wud want to use it with/without a payment. Since in your case there is none to contact, you need to contact the Official Liquidator of the Company and not the counsel or any official of the Co. Also find out from the registrar office if the code has been licensed to any outside company and the number of years of such license.
In any case the only person you will need to contact is the Official Liquidator of the company who will be the sole representative of a wound up company. He can sue and be sued in his capacity as the Liquidator. So contact him and get your info. A dead companys assets are not public property and you will still be subjected to all the restrictions and legalities as would apply to an existing company!!!
--- A student of Law from India...
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If no creditor makes any claim for it, the liquidator of the company can sell it (or revoke the copyright of the code, not sure of this though) or grant a license to anyone who wud want to use it with/without a payment. Since in your case there is none to contact, you need to contact the Official Liquidator of the Company and not the counsel or any official of the Co. Also find out from the registrar office if the code has been licensed to any outside company and the number of years of such license.
In any case the only person you will need to contact is the Official Liquidator of the company who will be the sole representative of a wound up company. He can sue and be sued in his capacity as the Liquidator. So contact him and get your info. A dead companys assets are not public property and you will still be subjected to all the restrictions and legalities as would apply to an existing company!!! --- A student of Law from India...