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split distribution lot basis ledger

Original separate acquisition lots, an identical-stock total split factor, subsequent new-stock distribution ratio and per-share distribution-date FMVs determine exact parent/new quantities, allocated lot basis, per-share basis and conserved totals. Caller assumes both events qualify for nontaxable treatment and supplied basis/FMV are valid; none is verified. Uses conditional IRS Pub550 identical/nonidentical stock-distribution arithmetic, not Section355 spin-off eligibility, actual market.

POST https://finops.halowerk.com/v1/split-distribution-lot-basis-ledger

Eingaben

Felder des veröffentlichten Eingabeschemas
FeldTypPflichtBeschreibung
parent_fmvintegerJa
new_fmv_domainarrayJa
lotsarrayJa
reportobjectJa
Vollständiges Eingabeschema anzeigen
{
  "type": "object",
  "properties": {
    "parent_fmv": {
      "type": "integer",
      "minimum": 0,
      "maximum": 1000000
    },
    "new_fmv_domain": {
      "type": "array",
      "items": {
        "type": "integer",
        "minimum": 0,
        "maximum": 1000000
      },
      "minItems": 1,
      "maxItems": 2
    },
    "lots": {
      "type": "array",
      "items": {
        "type": "object",
        "properties": {
          "shares": {
            "type": "integer",
            "minimum": 1,
            "maximum": 1000
          },
          "basis_minor": {
            "type": "integer",
            "minimum": 0,
            "maximum": 1000000
          }
        },
        "required": [
          "shares",
          "basis_minor"
        ],
        "additionalProperties": false
      },
      "minItems": 1,
      "maxItems": 6
    },
    "report": {
      "type": "object",
      "required": [
        "parent_shares",
        "new_shares",
        "parent_basis",
        "new_basis",
        "parent_unit_basis",
        "new_unit_basis",
        "preserved_basis",
        "parent_weight",
        "new_weight",
        "parent_shares_total",
        "new_shares_total",
        "original_basis_total",
        "parent_basis_total",
        "new_basis_total"
      ],
      "additionalProperties": {
        "type": "array",
        "items": {
          "type": "object",
          "properties": {
            "n": {
              "type": [
                "string",
                "null"
              ],
              "pattern": "^(0|[1-9][0-9]{0,63})$",
              "maxLength": 64
            },
            "d": {
              "type": [
                "string",
                "null"
              ],
              "pattern": "^[1-9][0-9]{0,63}$",
              "maxLength": 64
            }
          },
          "required": [
            "n",
            "d"
          ],
          "additionalProperties": false
        },
        "minItems": 1,
        "maxItems": 6
      },
      "propertyNames": {
        "enum": [
          "parent_shares",
          "new_shares",
          "parent_basis",
          "new_basis",
          "parent_unit_basis",
          "new_unit_basis",
          "preserved_basis",
          "parent_weight",
          "new_weight",
          "parent_shares_total",
          "new_shares_total",
          "original_basis_total",
          "parent_basis_total",
          "new_basis_total"
        ]
      },
      "patternProperties": {
        "^(parent_weight|new_weight|parent_shares_total|new_shares_total|original_basis_total|parent_basis_total|new_basis_total)$": {
          "type": "object",
          "properties": {
            "n": {
              "type": [
                "string",
                "null"
              ],
              "pattern": "^(0|[1-9][0-9]{0,63})$",
              "maxLength": 64
            },
            "d": {
              "type": [
                "string",
                "null"
              ],
              "pattern": "^[1-9][0-9]{0,63}$",
              "maxLength": 64
            }
          },
          "required": [
            "n",
            "d"
          ],
          "additionalProperties": false
        }
      }
    }
  },
  "required": [
    "split_n",
    "split_d",
    "distribution_n",
    "distribution_d",
    "parent_fmv",
    "new_fmv_domain",
    "lots",
    "report"
  ],
  "additionalProperties": {
    "type": "integer",
    "minimum": 1,
    "maximum": 10
  },
  "propertyNames": {
    "enum": [
      "split_n",
      "split_d",
      "distribution_n",
      "distribution_d",
      "parent_fmv",
      "new_fmv_domain",
      "lots",
      "report"
    ]
  }
}

Originalschema öffnen

Veröffentlichtes Eingabebeispiel

{
  "split_n": 1,
  "split_d": 1,
  "distribution_n": 1,
  "distribution_d": 1,
  "parent_fmv": 15000,
  "new_fmv_domain": [
    5000
  ],
  "lots": [
    {
      "shares": 3,
      "basis_minor": 0
    }
  ],
  "report": {
    "parent_shares": [
      {
        "n": "3",
        "d": "1"
      }
    ],
    "new_shares": [
      {
        "n": "3",
        "d": "1"
      }
    ],
    "parent_basis": [
      {
        "n": "0",
        "d": "1"
      }
    ],
    "new_basis": [
      {
        "n": "0",
        "d": "1"
      }
    ],
    "parent_unit_basis": [
      {
        "n": "0",
        "d": "1"
      }
    ],
    "new_unit_basis": [
      {
        "n": "0",
        "d": "1"
      }
    ],
    "preserved_basis": [
      {
        "n": "0",
        "d": "1"
      }
    ],
    "parent_weight": {
      "n": "3",
      "d": "4"
    },
    "new_weight": {
      "n": "1",
      "d": "4"
    },
    "parent_shares_total": {
      "n": "3",
      "d": "1"
    },
    "new_shares_total": {
      "n": "3",
      "d": "1"
    },
    "original_basis_total": {
      "n": "0",
      "d": "1"
    },
    "parent_basis_total": {
      "n": "0",
      "d": "1"
    },
    "new_basis_total": {
      "n": "0",
      "d": "1"
    }
  }
}

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