Cost basis calculation for ATT spin-offs: http://www.att.com/ir/ss/tbi/calctaxbasis.html#step3
Cost basis calculation for BMY spin-off of ZMH go to: http://www.bms.com/static/pdf/tax355.pdf
Cost basis calculation for LU spin-off of AV go to: http://investors.avaya.com/downloads/cost_allocation.pdf
Cost basis calculation for LU spin-off of AGR (both classes) go to: http://www.agere.com/investor/docs/tax_percentages.pdf
For GR spin-off of NPO go to: http://www.goodrich.com/ewebeditpro/upload/taxinfo.pdf
Calculations for the 2003 merger of Palm and Handspring, plus Palm spin-offs of Palmsource (PSRC) and PalmOne (PLMO) go to: http://media.corporate-ir.net/media_files/NSD/plmo/faq/plmocostbasis32504.xls
MRK spin-off of MHS go to: http://www.merck.com/finance/shareholder_letter.html
MOT spin-off of FSL go to: http://media.corporate-ir.net/media_files/irol/90/90829/reports/112604infoformot.pdf
