减去遗产税，他继承了富裕的财产。
遗产税也可被视作对死者征收的直接税，虽然其负担者归属与遗产的继承人。
Inheritance tax could also be thought of as direct tax on the deceased, although its incidence falls on the heirs of the estate.
在美国，人寿保险卖得好的一个原因是财产继承人可以用免税的保险金来支付遗产税。
One life insurance benefit that drives sales in the U. s. is the strategy of using the tax-free proceeds from the policy to pay estate taxes.
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