[Solved] If the stock received as a nontaxable stock dividend is not the same type as the stock owned prior to the dividend,the allocation of basis is based on relative fair market values of the stock. Italian American: A citizen of the United States of American descent who has Italian ancestry, contributing to the cultural and social fabric of American society. Academy Award: Prestigious awards presented annually by the Academy of Motion Picture Arts and Sciences to recognize excellence in cinematic achievements. Paramount: An American film studio and a major player in Hollywood, known for its extensive history, iconic logo, and contribution to cinema over the decades. Porn-Chic: A trend where the aesthetic, themes, or stylistic aspects of pornography are incorporated into mainstream media and fashion.