Sentence:  The forced sale of the General Motors <WSD>stock</WSD> owned by or allocable to Christiana , Delaware , and the stockholders of Delaware , and deposited with the trustee , would result in a tax to those parties at the capital gains rate . 
Meaning of the word marked with <WSD> tags:  the capital raised by a corporation through the issue of shares entitling holders to an ownership interest (equity)