Inheritance tax is a card in Monopoly . . . the Federal Estate Tax is a tax on the estate, not the beneficiary.

However, in theory, your wife will have to deal with capital gains, since her acquisition basis (cost) was zero. There are numerous exemptions and reductions of the CGT, so check with a tax expert.
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None of the above post has any bearing whatsoever on your Q, other than "check with a tax expert."

There is NO inheritance tax due to the IRS on a home. Period.

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