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Drupal 6 code
Just put this code anywhere you want in teplate file (+.tpl.php) or in the block with PHP input format (PHP Filter module should be enabled).

<?php

global $user;
if (
$user->uid) {
  print
t('You are logged in as !username | !logout', array(
   
'!username' => theme('username', $user),
   
'!logout' => theme('username', $user),
    ));
  }
else {
$destination = drupal_get_destination();
print
l(t('Login'),'user/login', array(
   
'query' => array(
     
'destination' =>  $destination,
     )
  )
);

 

// Print Register link only if allowed to do so.
if (variable_get('user_register', 1)) {
print
' | ';
print
l(t('Register'),'user/register', array(
   
'query' => array(
     
'destination' =>  $destination,
     )
  )
);
}
}
?>