Inherited property ownership day of death?

[Marlon Silver]

If any CPA or someone that had similar experience could comment:

The IRS understands the ownership of a property as the day of the death or the day of distribution?

Question is pertaining to $250/$500k capital gain ownership qualification, only concerned about ownership the 2 years living in the property is not in question.

A few details:

- real estate bequeathed on a will but got caught in a probate dispute

- inherited by non spouse, beneficiary not related to the decedent

- beneficiary occupied the property prior to the distribution and reimbursed the estate for all the property’s expenses from the day of death to the day of distribution.