81.   Unless you can prove otherwise, the government will assume your cost basis is zero.

82.   Whatever amount of tax-free income you invest in new shares is added to your cost basis on the shares you own.

83.   What is my cost basis for this stock?

84.   When the stock is passed to your heirs, the cost basis changes to the value of the stock on the day you died.

85.   When you do, you can add the size of the loss from the first sale to the cost basis of the bought-back shares.

86.   When you sell the shares, the amount you paid through the dividend-reinvestment program will constitute your cost basis in calculating your capital gain.

87.   You may be able to realize the loss later, however, by incorporating it into the cost basis of the replacement investment.

88.   You can add the disallowed deduction for a loss to the cost basis of the new shares, reducing future tax liability on them.

89.   You then must apply an intricate formula prescribed by tax law to determine your cost basis.

90.   You wind up with more shares, and you adjust the cost basis per share by dividing the increased share total into the amount you paid for the stock.