My brother wants the land, and I want cash, but there is not enough cash - he wants to give me stock. We got an appraisal for the land, however valuing the stock seems more complex. I want to do what is usual and customary. I see two issues: 1) how do we handle the variability of the stock- the price over the past year has ranged from 53 - 68 and 2) I want cash and clearly stock is not cash because of the long term capital gains and possible AMT. Is it logical to subtract the projected tax from the stock value to get the "cash value?" Given the cost basis and stock price right now, the tax liability would be about 10 percent of the share price. The land is valued by a current appraisal and if it were sold for that price there would be no long term capital gains because of the basis.