Good luck to you - and kudos for doing some homework on this first before leaping and just hoping for the best!
I have an opinion on this, but you know what they say about those!
Since none of us are Trust Lawyers, or CPA's my best advice is that you consult with a really good one to get an accurate answer and good direction for this sale.
I would consult a Trust Attorney. If you inherited you probably didn't pay any taxes on it. Check with your Trust Attorney.
The Carrabba Group
Keller Williams Hollywood Hills
I agree with and second Jeri's answer below - you definitely need to consult with a tax professional to be sure that it is structured correctly. Depending on your personal financial situation and that of the trust, one way may be more tax advantageous than the other, and only a tax professional will be able to tell you for certain which method of transfer would work best for your personal situation. The best advice an agent can give you would be to consult with a tax professional.
Good luck with your sale of the half interest - hope everything is smooth and tax-friendly for you!
Coldwell Banker Residential Brokerage