Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Income — Capital Gain or Loss Workout

Holding Period

Case Study 4: Basis and Holding Period

On May 11, 2011, Henry bought 1,000 shares of ZZZ Corporation stock for $5,000, plus an additional $100 commission.

What is Henry's original basis in the stock?

$5,000
$5,100
Neither of the above


Henry.