{
  "id": "BASIS_ALLOCATION_STOCK_DIVIDENDS",
  "name": "Stock Dividend Basis Allocation",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to shareholders receiving stock or stock rights in a distribution to which section 305(a) applies.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "When receiving tax-free stock dividends or rights, the basis of the original stock is allocated between the old and new stock, potentially reducing gain on a future sale of specific lots.",
  "irc_reference": "IRC §307(a)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}