Web Reference: Dec 31, 2017 · Taxes on real property, to the extent that subsection (d) requires such taxes to be treated as imposed on another taxpayer. Review all of Code Section 164 of the Internal Revenue Code (IRC) on Tax Notes—including (a) general rule and (b) (2) special rules that shall be applied. Mar 11, 2022 · According to Sapling site, "Federal estate taxes are not deductible, but state inheritance taxes are deductible on your federal taxes on Sch A." But I was unable to corroborate this by IRS publication.
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164 Inheritance - Latest Information & Updates 2026 Information & Biography

Details: $6M - $26M
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Last Updated: April 2, 2026
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