Follow up: I found the original IPO filing, which included the following info:
"(vi) up to 46,154 shares of Common Stock to
be issued pursuant to a technology purchase agreement, assuming an initial
public offering price of $13.00 per share. Includes 15,840 shares of Common
Stock to be issued to the Community Leaders and Liaisons under the 1998
Stock incentive Plan."
So, would my cost basis then be 10 shares @ $13/share, for $130? Let's say I received $180 in 2019 for the pre-distribution, and then $50 in 2020 for the final distribution, for a total of $230. Would I then report a $100 gain on this year's taxes in the "Investment Income" section?
