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					Originally Posted by Adder  Huh?  Small inheritances are already tax free. | 
	
 Not if it is a small part of a large estate.  $10,000 out of a taxable estate would be "subject to" estate tax and go to someone with taxable income under $20k--the numbers underlying that chart were developed by people who want to show how everyone is benefited, so I expect they would do the accounting that way.