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Basis of Inherited Property. The basis of property acquired from a decedent is generally fair market value at date of death.

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Basis of Inherited Property. The basis of property acquired from a decedent is generally fair market value at date of death.

1.Basis of Inherited Property. The basis of property acquired from a decedent is generally fair market value at date of death. What are the two exceptions to this rule ( do not include property subject to special-use valuation)?2.Basis of Inherited Property. H inherited a parcel of real estate from his father. The property was valued for estate tax purposes at $120,000, and the father’s basis was $45,000 immediately before his death. H had given the property to his father as a gift six weeks before his death. The proper portion of the gift taxes paid by H are included in his father’s basis.a. what is H’s basis in the real estate?b. what would be your answer if H had given the property to his father two years before his father’s death?

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