The short answer is that most taxable distributions from inherited IRAs are taxed at the the child / beneficiary’s income tax rate. The longer answer is that there are multiple chances for inheritance to be taxed.
The average tax article on the Internet makes broad generalized claims without citing any sources. That’s why we decided to write our take on IRS rules.
Here are clear discussions of what the actual Internal Revenue Code (IRC) or IRS rulings say with regards to various tax topics.