遺產
bequest
由個人財產的意志的禮物。如果遺產是錢是支付從財產性收入的程度，這是納稅給收件人。一般來說遺產價值是公平的市場在死者的死亡日期
A gift by will of personal property. If the bequest is money to the extent it is paid out of income from property it is taxable to the recipient. Generally bequest value is fair market at the date of the decedent's death