Inheritance

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Related to Maternal inheritance: Maternal effect

Inheritance

Any form of property that one receives when a person dies. One may receive an inheritance because the deceased person had so specified in a will, or, if there is no will, one may receive an inheritance simply by being a close relative of the deceased. In most countries, inheritances are taxed if they are valued over a certain amount. See also: Estate.

Inheritance

As distinguished from a bequest or devise, an inheritance is property acquired through laws of descent and distribution from a person who dies without leaving a will. Property so acquired usually takes as its basis, for gain or loss on later disposition or for depreciation, the fair market value at the date of the decedent's death. An inheritance of property is not a taxable event, but the income from an inheritance is taxable.
References in periodicals archive ?
Put another way, the point of maternal inheritance in Lo raro is not to bind, but rather to free one up to the possibilities found in not knowing what is in store.
recessive, dominant, X-linked); however, the final pedigree illustration demonstrated an unusual pattern: maternal inheritance.
Finally, the maternal inheritance of mtDNA can prove advantageous in cases involving missing persons, even though this fact also makes it less discriminating than nuclear DNA because any person who is a member of the same maternal lineage will have the same mtDNA sequence.

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