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Level 2
posted May 3, 2022 7:50:50 AM

Cost Basis for Company Buyout/Holding Period

Stock/equity in Company (X) which was Acquired by a publicly traded company (Company Y) which happened on March 1, 2021. 

Legal Document from company Y says I purchased the stock on March 1, 2021--word purchased in the agreement. 

I assume it was Like-Kinded Exchange. 

Subject to 1 Year Holding Period------The Value of the Stock (March 1, 2021) on Purchase Date March 1 was $20 a share. 

I held the stock for the required year and I sell the Stock on March 15, 2022 and I sell the stock for $5 a share,

 

Am I eligible to take a $15 per share capital loss? 

 

Not employee of the company but held equity as a founder

0 2 732
2 Replies
Level 15
May 3, 2022 10:04:17 AM

some info is missing.   what happened to the X stock?   the exchange of your X stock for Y stock could be taxable in 2021. then the basis in the Y stock becomes the basis for gain or loss when it is sold.   the exchange could be tax-free which means the tax basis for determining gain or loss on the Y stock is the same as your tax basis in the X stock.

Level 2
May 3, 2022 4:25:41 PM

Good Point 

 

Details

x was private equity......1/2 cash and 1/2 stock deal

 

I received cash and paid tax on the cash distribution for 1/2 the x stock because it was a cash distribution

 

the other 1/2 the x stock went to Y stock which is a publicly traded equity (there was an IPO in here too) where I have an agreement saying I "purchased it on March x, 2021". The stock did end up with a transfer agent in 2021 with my tax number, no 1099 was issued and the shares were restricted because of the holding period.

 

I asked the basis price and I was given the $20 mark.

 

Holding period expired and I sold at alot less then the acquisition price