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I also can't find any guidelines about determining the FMV. It is now 15 months since the time of death, so a paid appraisal will be a little out of date, but maybe the best possibility. It is an unusual lot with 3 buildings in a town with 700 total residents, so there will not be any similar sales to compare against. Maybe I must make a "reasonable" determination of the FMV, then I will be required to make a case to the IRS in the event that I am audited?