B. That money is taxed - a portion of the money is to be sent to the government by Person A
C. Person A dies and leaves his estate (his money and other assets) to Person B
D. Person B is required to pay a tax on the money and other valuable assets he received from Person A
In the US, when a person dies and the value of his estate (his total assets) is above a certain figure, the person receiving the assets is required to pay a tax on the assets. This amounts to the assets being taxed once (Person A paid originally) when earned, and again when the estate is passed on (Person B pays another tax).