JNS Holding Corp (JNSH)

[liable]

Anyone not wanting to be part of a split, I guess.

Determining Your Basis
When you receive additional shares as a result of a non-taxable stock dividend or split, your total basis in your stock remains the same. The basis is divided among the shares you already owned and the new shares in proportion to the value of the shares. In the usual case, where the new shares are exactly the same as the old ones, the value is the same, and basis is allocated equally to each share.

Example: You own 400 shares of XYZ with a basis of $33 per share (total basis of $13,200). XYZ declares a 10% stock dividend. You receive 40 additional shares and now own a total of 440 shares. Your total basis is unchanged, so your basis per share is now $13,200 divided by 440, or $30.

Example: You own 150 shares of ABC with a basis of $24 per share, and another 100 shares of ABC with a basis of $28 per share. The stock splits 2-for-1. After the split, you own 300 shares with a basis of $12 per share, and 200 shares with a basis of $14 per share. (This is true even if you receive a single certificate representing your 250 new shares.)


http://www.fairmark.com/capgain/basis/splits.htm