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Thank you for your help. I am helping my friend with his taxes. He received two 1099misc--royalty incomes. one had withdrawn state taxes. I got his appraisal value on the date he inherited the property. Only gave me that cashier check with the amount of money he received. So I need to ask him for sale agreement? or do you think that cashier check he received already deducted all expenses? I can use it as a sale price for capital gain forms for Sch.D and 561Form?