(C) A corporation is not obligated to but may issue fractional shares. For that fee, a corporation is entitled to authorize up to 990 shares of stock.What should a bill of sale for issued stock include? Gov(opens in a new window). Live chat agents can provide basic guidance and assistance. If you have a specific issue or topic, please submit using the web form. The information below provides an overview of each required filing or notification, with information about how to meet the requirements. How do I fill out the claim form? Please note: If you make an error, you will need to fill out a new form. Disability rights are civil rights.