Sale of inherited land - capital gain?

I'm doing my brother-in-law's taxes. During the year his father died leaving a piece of land that was divided among the kids. The land was immediately sold, and my BIL's portion was $8500. Does he need to claim this as a capital gain, or can he just consider it a gift and not list it on his 1040? Thanks!!!!!

If the estate sold the property and distributed the money to your brother-in-law, then it would be an inheritance, and he would not have to list it.

If the land was distributed and then sold, he would have to report the transaction, but since it was presumably sold at the fair market value at the date of death, the basis would be the same as the sale price and so there would be no capital gain.