Inherited minerals/tax question

I inherited about 2 acres of mineral rights within the last year. I was wondering if I sold the minerals...if it would be considered as income if I sold them since it was an inheritance? Any ideas where to find out this information?

An inheritance simply shifts the original owner's basis to you, so if the minerals were valued at $100 at dod, your basis would be 100. If you sell for $200, you have a capital gain, and long or short depending on the time the original owner had held them.