Taxation of Capital from inherited foreign trust?

[NEWIDAD]

End-2024 I inherited/received (only) a capital amount from a foreign non-grantor trust that was in my late father's estate. I know about the form 3520, section III reporting - but my question is do I have to enter the capital amount in 1040 D and is it CGT taxable?

Some say yes, some say no!

Thoughts please, appreciated 

[pk]

@NEWIDAD 

Please tell me a little bit more on this :

(a) You a US person ( citizen/GreenCard/ Resident for Tax Purposes ), and inheritor of your father's estate ?

(b) Was your father an NRA --- Non-Resident Alien?

(c) Did you  or the estate pay taxes  to this foreign country ?   Which country ?

(d) Should one assume that the estate  / trust owned capital assets  that were disposed off and the "net" ( after local taxes ? ) distributed to the inheritors ?

(e) What was the amount transferred to you ?   How   ( directly to your US bank account  or through a foreign ban account that owned/ had signature authority over  )?

(f) When did the decedent pass ?   When was the distribution effected ?

I will circle back once I hear from you -- yes ?