You may owe capital gains taxes if you sold stocks, real estate or other investments. Use SmartAsset's capital gains tax calculator to figure out what you owe.Cash And Equivalents. The License Fee is calculated using Capital Stock and Paid-in or Capital Surplus. This agreement lays out the corporation's and shareholders' rights and obligations. That the applicable allocation formula will allocate a greater portion of. 33 the corporation's capital stock, surplus and undivided profits to North. 34.