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1. Faith inherited an undivided interest in a parcel of land from her father on

ID: 2529395 • Letter: 1

Question

1. Faith inherited an undivided interest in a parcel of land from her father on February 15, 2011. Her father had purchased the land on August 25,1965, and his basis for the land was $325,000. The fair market value of the land is $1,250,000 on the date of her father's death and is $1,100,000 six months later. The executor elects the alternate valuation date. Faith has nine brothers and sisters and each inherited a one-tenth interest. I) What is Faith's adjusted basis for her one-tenth undivided interest? II) What is her holding period for the land?

Explanation / Answer

Faiths adjusted basis for her one-tenth undivided interest

As the executor elects the alternate valuation date, Faith’s adjusted basis will be based on $1,100,000

Therefore,

Faith's adjusted basis for her one-tenth undivided interest = $1,100,000 /10

= $110,000

Faith's share of the fair market value of the land on the alternate valuation date will be $110,000.