Inheritance tax


Problem:

I have an inheritance in Lebanon that is estimated around 200,000 (between cash and property). It was from my uncle who have no children. I know that inheritance of such a small amount is not taxable in the US, but what if the inheritance is from another country, like Lebanon? Does it make a difference? How about the fact that it is from my uncle? Does that make a difference?

Also would like to know what publication or proof can validate the answer.

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Accounting Basics: Inheritance tax
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