Amount of increase in. basis of indi- vidual shares. The basis of a share- holder’s share of stock is increased by an amount equal to the shareholder’s pro rata portion of the items described in section 1367(a)(1) that is attributable to that share, determined on a per share, per day basis in accordance with section 1377(a).
Appears in 6 contracts
Samples: www.govinfo.gov, www.govinfo.gov, www.govinfo.gov