No, you need to get the value for 1991 as accurately as possible. The records should date much farther back at the courthouse. Another option, a real estate agent or neighbor's may have some additional information. Call your local assessor's office. There should also be purchase records logged and kept somewhere in town, maybe the courthouse. Somebody in your city knows exactly what you paid. The IRS says if you can't provide a basis, it should be zero.
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