I have to concur with the "unless you can prove how much you paid for it" recommendations that it would be valued at zero and all sales would result in profit. Pretty much, if you can't prove the purchase price, then you're stuck with all the gains being taxable.

Likewise, if you sell chips here or on eBay, etc. and garner more tha $600 in profit (sell price less cost) you should be paying taxes on those profits.

Remember tho, that any advise is only worth what you paid for it.

Hope this helps.

Steve