marilyn

I inherited my husband's share 67% of our company. I already owned the other 33%. I'm now taking it through members voluntary liquidation and will receive the assets when that is complete. I expect to pay capital gain tax on this, but what is the gain from the inherited portion? Is it all of the 67% of the assets? or is it on the difference in value from the date he passed away and the date I receive the assets form the liquidator?