31.   However, the cost basis for this stock is only half the current price, so the capital-gains tax would be high.

32.   I know that the cost basis of the stock for tax purposes is the price on the day that she died.

33.   If I were to sell the stock, how would I figure my cost basis?

34.   If so, would the cost basis be the value on the date of transfer?

35.   If your good-faith search ends in failure, you have the option of suggesting a likely cost basis.

36.   In that case, your cost basis is determined the same way it is with inheritances.

37.   In that case, Weller says, the expense can be added to your cost basis.

38.   Internal Revenue Service spokesman Al Fink notes that the cost basis for a stock gift remains unchanged.

39.   Keep track of all contributions to charity, cost basis of investments, confirmations of buys and sells from your brokerage firm and check registers.

40.   Know that calculating your cost basis after this split-up will become a monster.