Possibly. The land will be considered the sale of an investment. Your basis in the property will be it's value in 2016 on your brother's date of death. If you sell it for more than its basis (after adjusting for expenses of sale such as realtor fees, advertising, etc.) then it will be a long term capital gain. The amount of tax on a capital gain ranges from 0%-20%. TurboTax has a Guide to the Capital Gains Tax that provides more detailed information.
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