The short answer is that the U.S. doesn't impose inheritance taxes on bequests. Similarly, transfers by gift of property not situated in the U.S. from foreign nationals not domiciled in the U.S. are not subject to U.S. gift taxes. However, many other U.S. tax rules may apply to such a gift or inheritance. This article describes the U.S. tax rules that apply to transfers by gift or inheritance of property from abroad to U.S. citizens, U.S. lawful permanent residents (green card holders), or foreign nationals residing in the United States.