What I get from your post are as follows :
1. You and your mother have inherited land from your grandmother in the Dominican Republic.
2. You are US citizen --- how about your mother and your grand mother?
3. When did you inherit the property ? Is there a valuation of the property at that time?
I ask these questions because ---- US does not have any tax treaty with the Dominican Republic and for tax purposes you would be ONLY Us citizen; Since the property is in the name of both you and your mother, absent any written proof you each would be assumed to 50-50 partner; While there is no tax on the inheritance itself, you are subject to capital gains tax when you dispose of the asset. Your gain would be sales proceeds ( which is sales price LESS any sales expenses such as commissions, advertising costs, transfer taxes etc.) minus Basis ( which is the fair-Market Value at the time of the passing of the decedent ).
Please answer my questions and I will circle back
pk
