You don't. What are you talking about? Be specific. When you are calculating impeadances, you sometimes use products and quotents involving gain. But that's only in certain circumstances. For example, a transistor in a common emitter configuration, operating in the active region, the current in the emitter resistor (no load) is equal to the base current times (1 + β). So, the total impeadance see at the base is:
R = E(in)/I = E(in)/(1 + β)I(in)
rearranging:
R(1 + β) = E(in)/I(in),
So the resistance at the base is multiplied as a result of the controlled current source of the transistor.