The best way to handle that would be to look for sales of only land, or contact a realtor in Scotland near the location to help determine the value for land versus building.
If you do not have any information to determine land value, the IRS auditor will not have any information either.
Percentage allocation is one way to make a decision.
If your personality is aggressive, you may want to allocate 80% of the value to the building and 20% of the value to the land. If your personality is conservative, you may want to allocate 60% of the value to the building and 40% of the land.
This percentage method should reflect a reasonable inference as to the land value, then you can proceed to complete your tax return.
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