1. The successor who disclaims inheritance assumes no responsibility for the payment of taxes and debts payable by the decedent according to law. 
   　　继承人放弃继承的，对被继承人依法应当缴纳的税款和债务可以不负偿还责任。
2. the estate remaining after debts and funeral expenses and administrative expenses have been deducted from the gross estate; the estate then left to be distributed (and subject to federal and state inheritance taxes). 
   从总资产中扣除债务和善后费用以后的剩余资产；剩下供分配的财产（包括联邦和国家遗产税收）。
3. applicable law for inheritance 
   继承的准据法
4. inheritance of quantitative character 
   数量性状遗传
5. Frittered his inheritance away. 
   慢慢把他继承的遗产挥霍贻尽

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