A corporation may acquire its own shares and those shares constitute authorized but unissued shares, except as provided in subsection (4). Issued shares data is in the annual report for issue price calculation.The guidelines around using restricted stock units as qualifying income are not terribly complex, but we've outlined some key takeaways below. What should you know before you calculate the cost basis of stocks for tax purposes? Name and address of each Michigan corporation incorporator. Michigan Corporation Filing Fees: Authorized Shares, Fee. However, three other stocks that are also in the same auto business are traded in the financial market. So when more investors want shares of stock, and fewer are available, prices go up. The State Court Administrative Office Has Blank Forms for Some Legal Issues. Upon issuance, common stock is generally recorded at its fair value, which is typically the amount of proceeds received.