Inherited land sold in 2018 with funds distributed evenly among 5 sibling. Owner listed was Executor et al. What date do we list for valuation? Death or Sale.

[KrisD]

If it was sold within 6 months of the date of death, use valuation as of date of death. 

https://www.alllaw.com/articles/nolo/wills-trusts/estimating-value-inherited-real-estate.html