@lameri These two people are only reporting the money that they received. They are not paying taxes on it here. So there is no tax deduction since there are no taxes.
If the two recipients only received cash and didn't receive a title to the land then they never received the land. They didn't have control over it - they didn't have it. They just report the money that they received - AFTER the foreign taxes were taken out - on form 3520.
There are no credits for the inheritance taxes paid either.
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