41.   My question is how to determine the cost basis in order to determine the capital gains on her income tax return.

42.   One big headache is keeping track of your cost basis, or the amount you paid for your shares.

43.   Or, to put it another way, your cost basis is zero.

44.   Once you have figured your cost basis, you can depreciate that amount over a five-year period.

45.   One thing to consider in deciding whether to claim a home office deduction is that the cost basis of the house goes down for the part that is depreciated.

46.   Probably the cost basis of many of the shares you own outright is even lower.

47.   Q. I need to determine the cost basis of shares of stock acquired through a dividend reinvestment plan.

48.   Routine maintenance like painting or plumbing repairs, however, does not add to the cost basis.

49.   Shareholders add the value of the distributions they receive back into their cost basis, which reduces the tax hit when they sell their shares.

50.   Shareholders get to add the distribution to their cost basis, which reduces the tax bite when they eventually sell their shares.