At present, a spouse who is a surviving beneficiary receives very substantial relief against inheritance tax.
Inheritance tax, which used to be levied only on the wealthy, now hits many middle-class estates.
If there were an inheritance tax on problems, Obama could pay off any deficit.
Cutting estate or inheritance tax seems to offer a big electoral hit at small fiscal cost.
With the rise in property prices inheritance tax is another area where same-sex couples are discriminated against.
Two of those states, Maryland and New Jersey, impose both an estate tax and an inheritance tax.
Remember how he promised to pay for a cut in inheritance tax by increasing tax on non-doms?
It is likely that such taxpayers also pay a big proportion of stamp duty, capital-gains tax and inheritance tax.
The list of states that impose their own estate or inheritance tax is constantly in flux and recently has grown.
The inheritance tax was eliminated in 2005, the wealth tax in 2007 and taxes on residential property in 2008.
You know, just as we had the inheritance tax referred to as death tax, death panel is exactly like that.
It would end the inheritance tax for direct descendants by 2014, for siblings by 2017, and for other heirs by 2019.
Stephen Byers, a former Labour minister and a strong supporter of Tony Blair, has called for the abolition of inheritance tax.
Gifts are a relatively simple way of passing money to your grandchildren and keeping it out of the inheritance tax net.
Mr Osborne has made populist pledges to cut stamp duty for first-time home-buyers and to exempt more people from inheritance tax.
The artist, who died in 2011, specified in his will that the artworks should be donated in place of inheritance tax.
BBC: Lucian Freud donates Corot and Degas works in lieu of tax
Sparky ideas abound (such as new ways of insuring people against catastrophic risks or replacing the estate tax with an inheritance tax).
Mr McCain would also reduce the numbers of people paying inheritance tax and cut the number of Americans who file itemised deductions.
The government criticised the Conservatives for sticking to their inheritance tax plans.
The Black Chamber of Commerce supports the repeal of the inheritance tax.
It also makes it look ever more eccentric that the party's one hard fiscal commitment is an old pledge to cut inheritance tax.
Pennsylvania imposes its quirky inheritance tax on every dollar not left to a spouse, with the rate dependent on who gets the money.
Decisions forced on leaders by events like Mr Brown's hasty emulation of the Tories' ideas for cutting inheritance tax make them look weak or confused.
Inheritance tax could be reformed so that it falls on individual beneficiaries rather than on the estate as a whole, as it does in Germany.
The coalition may find a formula for reforming the inheritance tax.
He may look elsewhere to inheritance tax, perhaps, or to capital gains.
Those who control the estates of authors, artists and collectors have been able to use their cultural and historical artefacts to pay inheritance tax since 1910.
Persuading people in the current climate to pay more inheritance tax may be a leap too far, but the change in attitudes to inheritance could prove interesting.
When put into effect, investors in Alternative Investment Market (AIM) shares will be able to avoid capital gains tax, income tax, inheritance tax and now stamp duty.
FORBES: UK Eliminates AIM Tax -- Could Help Tech Entrepreneurs
The highest inheritance tax rate was also raised in 1932 to 45% from 20% and the gift tax was reinstituted with the highest rate set at 33.5%.
WSJ: Arthur B. Laffer: Taxes, Depression, and Our Current Troubles
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