61.   The cost basis on this stock will be the new, higher price, rather than the old price.

62.   The deduction for contributions made before or after that period is the cost basis, or the price you originally paid for the investment.

63.   The environmental pitfalls of some petrochemical materials are providing a market opening for some agricultural products that cannot compete simply on a per-pound cost basis with petrochemicals.

64.   The heirs are not entitled to the stepped-up cost basis that they get when they inherit certain other types of investments.

65.   The higher the cost basis, the less tax that will be owed when the shares are sold.

66.   The loss does not evaporate but gets added to the cost basis of the newly purchased shares.

67.   The personal half would be added to your cost basis when you sell the duplex.

68.   The result will be the cost basis of your remaining, full shares of Transocean.

69.   The same gain in a fund or other security would enjoy a stepped-up cost basis at death, freeing it from taxes.

70.   The tax code allows you to increase your cost basis by the size of the undistributed capital gains, minus the tax you pay on the gains.