Sentence:  In the case of taxpaying corporate stockholders , the measure would be the lesser of the fair market value of the <WSD>shares</WSD> or du Pont 's tax basis for them , which is approximately $ 2.09 per share . 
Meaning of the word marked with <WSD> tags:  any of the equal portions into which the capital stock of a corporation is divided and ownership of which is evidenced by a stock certificate