The fair market value as of the date of death can generally be determined by getting an appraisal performed for the property. Appraisers may take the date of death into consideration when they evaluate the property.
A formal assessor or possibly a real estate may also be used to provide fair market value for the property.
In the unlikely event that the IRS were to question or audit your return, you should have some sort of written property evaluation or appraisal to back up your basis for the property. There is not a specific source of information that must be used. Many times, acceptable documentation is subject to the discretion of the IRS auditor.
@MrChilln
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