Sorry, but I cant follow your question. The money in IRA is what is call IRD - income in respect of decedent. These assets do not get a step up in basis on death and are taxed as ordinary income to the extent of withdrawals from the account.
Please rethink your question and set it out more clearly
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I agree with Mr. Shultz. It is not clear what you are asking. You mention three different sets of taxes and it is not clear what you are really concerned about. Estate tax and income tax are completely separate and you can have no liability for estate tax, but not be able to escape income tax. IRAs are almost always subject to income tax, unless they are Roth IRAs. This is because IRAs provide for a great deal of tax deferment, during the decedent's lifetime. The government wants to be paid its tax, at some point, however.
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You really should see a tax specialist on this. Your question is somewhat confusing, though. You are taxed on the value of your inheritance that you have received and not on the size of the estate that was distributed. State taxes are different than federal taxes.