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Inheritance property is receiving property of a decedent so if your mother transfer the property to you the tranaction would be gift to you not a inheritance. Either tranaction would be a gift to you.
If you mother gift you the property no gift tax is due on the gift but you must file Form 3520, www.irs.gov/pub/irs-pdf/f3520.pdf, for gifts exceeds $100,000 during the tax year from a nonresident alien.