If your brother lives for at least seven years after giving you the money, the gift will be exempt from inheritance tax. If he dies within seven years, the value of his gift to you would be added to his estate and any tax due would be paid out of his estate.
: Reasoning that seeks to establish the relationship between causes and effects Rules for using causal reasoning 1. It can be difficult to establish clear cause/effect relationships 2. This preview has intentionally blurred sections. Sign up to view the full version.
It may be, for example, that both are effects of a prior common cause. Causal arguments are often wishful thinking, where the speaker is seeking to prove their case, and hopes (as with other fallacies) that their causal assertion is not challenged.