Inheritance

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Related to dominant inheritance: codominant inheritance

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 ?
Dominant inheritance of tooth malpositions and their association to hypodontia.
of the University of Milan, and his colleagues, also detected the mutation in 4 of 61 families (7%) with Parkinson's disease and apparent autosomal dominant inheritance.
An autosomal recessive pattern of inheritance has been suggested, although sex-linked and autosomal dominant inheritance patterns have also been described.