Assuming that the person from the foreign country who left you this money was not a U.S. Citizen, then no US estate taxes would need to be paid.
Technically, there is no inheritance tax With an inheritance tax, your heirs pay a tax on the amount they receive. In today's world, the IRS gets their money before the heirs ever get their hands on it via the estate tax. In other words, the money being left to them is not being taxed twice. You would, of course, be subject to paying taxes on any income that you receive in the future as a result of this money being left to you (interest, gains on sale of stock, etc.)
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