What would be the Capital Gains for land I sold recently: at original price paid during marriage or at the value used in the divorce?

Gains or losses on the sale of the land are based upon the original purchase price paid for the land.

okay, thanks. I'm facing a $45,000 increase in value then. Original price was $75,000, and I just sold it for $120,000.  Value at time of my divorce was $110,000.

Value at the time of the divorce is not relevant to a cap gain calculation on a tax return ... it only comes into play for the division of assets in a divorce.   Now did you have to "buy out" the other spouse to keep the stock ? 

The divorce was settled and all assets were taxed in 2013. I recently sold the land I got in the divorce and now will be paying capital gains on that sale. Thanks for the answer.

Sorry but I do not have complete handle on tax and income language! Income not Assets, and recent divorce is the second one, both husbands did the taxes. I'm on my own for the first time in my life. Lol

It would be worth it to sit down with a local tax pro for at least this tax year and get educated.   Then when you are ready come back to a DIY program and try it yourself.