My sister and I each received an apartment from our father when he passed, each with a different value. We have agreed to sell both and split the total value. Can we do this? Do we have to document it somehow? My concern is my apprtment is worth a lot more than hers, therefore I will have to give her money in the end and I don't want it to appear as a gift to teh IRS when it truly is splitting the inhertitance 50/50.