What I would like to see done about this case is the person who inherits the house (and I would apply this to any asset that either can't be subdivided or will

What I would like to see done about this case is the person who inherits the house (and I would apply this to any asset that either can't be subdivided or will be harmed by being subdivided) can choose to get that $1M house with a $300k basis and a IRS lien on it for 14% (140k tax vs 1M of value) of it's value. The lien is not triggered by inheritance or by the sale of a share of the property to someone else who also has a share that has the same lien. The lien is triggered by any other transfer. Should a property become subject to multiple such liens only the largest is active, but all apply for purposes of who you can sell to without triggering the lien. Fundamentally, this allows passing of property and family businesses without inheritance tax, but the IRS collects in the end if it ceases to be held within the family. (The sales without triggering are about one recipient buying out somebody else's share.) This should cover basically all cases where the inheritance tax is unfair, the threshold for inheritance tax on things not covered by this can be lowered.