Client advised in his grandfathers Will he wanted his acreage to go to clients father with instruction that the clients father must not sell the property and give to his grandchildren upon fathers death. My client received his share upon his fathers death. Clients grandfather also had 2 other grandchildren, so the property was divided among all three. The other 2 did not want the property and sold their interest to my client for $1 in the same year as death. I was wondering if my client can use the same basis for all the property or does he have to use $1 for a basis on the share of theirs he received?