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Faith inherits an undivided interest in a parcel of land from her father on Febr

ID: 2530565 • Letter: F

Question

Faith inherits an undivided interest in a parcel of land from her father on February 15, 2017 . Her father purchased the land on August 25, 1990 and his basis for the land was 325,000 . The fair market value of the land is 12,500,000 on the date of her fathers death and is 11,000,000 six months later . The executor elects the alternate valuation date . Faith has nine brothers and sisters and each inherited a one-tenth interest .

a. What is Faiths adjusted basis for her one-tenth undivided interest in the land?
b. What is her holding period for the land?

Explanation / Answer

2. Since the property is inherited from the Father, Faith's holding period is automatically long term.