section_path: Types/Property/Inheritance
section_name: Inheritance
paragraph_text: Inheritance
  
  Inheritance tax, also called estate tax, are taxes that arise for inheritance or inherited income. In United States tax law, there is a distinction between an estate tax and an inheritance tax: the former taxes the personal representatives of the deceased, while the latter taxes the beneficiaries of the estate. However, this distinction does not apply in other jurisdictions; for example, if using this terminology UK inheritance tax would be an estate tax.