Thank you for giving me the opportunity to assist you. I will give the best answer that I can with the information provided.
Although it seems as if a tax expert could help you to figure gain and loss, the tax expert cannot do that without basis information, and that is what you are missing. The tax expert cannot find your basis information because your brokerage records are confidential. I am assuming that you have already tried to track down that information and have not found it?
You have two choices without basis information. You can either use $0 as the basis amount and pay tax on the full sale price (not as bad as it sounds as capital gain rates vary from 0-15% based on your other income) OR take the information you have and give your best estimate as to the basis.
The second choice is what I sometimes assist customers in doing. For example, if you know that the 250 shares were purchased approx. 13 years ago, you can use historical pricing. You could look at the range of prices over the approximate year or two years that you think the shares were purchased, and use the highest price of the stock to calculate your basis. Such as---The stock's highest price between 1996 and 1997 was $8.00. That would make your basis in the stock $1700 (250 X $8 minus 15% discount).
This is a conservative approach.
You could gift the stocks to either your church (in which case you would generally get a deduction) or to a family member (no deduction for gift to family member).
However, if you gift the stock to your son, when he sells it--he will need to know your basis in the stock to figure his gain or loss....so you are back to square one.
I think that the easiest approach would be to contact the holder of the stock (brokerage or employer) and tell them you need basis info (even if you have to pay a small fee) and if not---reconstruct it with your best estimate, and report the gain yourself.
Please let me know if you need additional information.