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Pub 561 says the date for determining FMV for a donation is "date the stock is transferred on the books of the corporation."

I submitted the transaction to Ameritrade to move the stock from my Ameritrade account to the charity's Ameritrade account on Dec. 7.
The stock does appear in their account and they've informed me they'll sell the shares tomorrow at market open.
How do I determine what the date is for "date the stock is transferred on the books of the corporation."?

If it matters, I think I submitted the transaction after close of trading on 12/7. But I'm not sure. All I see from Ameritrade is "12/07/2017 14:56:32" with no time zone. And if it matters, the stock is one of those in the DJI30.

So it's widely traded and I can do average of high and low (as of that date) to get FMV per share.

SO:
How do I determine that date?
Is it 2 business days after Dec. 7? (Dec. 11)
I *think* that's the right answer - but I don't know for sure.
And I've been unsuccessful in finding the right publication or other resource to give me a good answer.
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Pub 561 says the date for determining FMV for a donation is "date the stock is transferred on the books of the corporation."

In your case, the relevant date is really when the stock is transferred by Ameritrade to the charity. As far as the company is concerned, the shares are at Ameritrade, both before and after the transaction.

You say that All I see from Ameritrade is "12/07/2017 14:56:32"
On what kind of document do you see that?

The stock does appear in their [the charity's] account and they've informed me they'll sell the shares tomorrow [Wed. Dec.13]at market open. How do I determine what the date is for "date the stock is transferred on the books of the corporation."?

Again, the books of the corporation really don't come into play. Ameritrade is really acting in the place of the corporation here. The shares are in the charity's account [today, Tues. Dec. 12]but did they land there on Friday, Monday, or Tuesday? Whichever day that was, use the average high-low for that day.

And then odds are the acknowledgement letter they send you will be different because they'll probably tell you what the net proceeds they got from the sale was. Which is NOT the correct number to use.

Bill
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'All I see from Ameritrade is "12/07/2017 14:56:32" '
On what kind of document do you see that?


A list of transactions for the account.

It's a table and the line for that transaction has the following values for the columns:
Date/Time: 12/07/2017 14:56:32
Description: THIRD PARTY (MSFT)
Amount: 0.00
Net cash balance: --

And then a symbol that brings up a pop-up window with:

MSFT
Transaction ID: n
Quantity: x


Where n and x are numbers. The x being the number of shares donated.
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