What US tax is due if I own US assets when I die?

[Itchy]

Revenue don't wan't people to either save - DIRT - or to invest. If you have money to invest left over after living costs, they consider it as a professional sleight, as it means they have messed up in not extracting enough.
The government wants you to consume and spend every single cent, apart from what they skim off.

Have you heard about the tax free accrual of wealth through simply buying and selling each and every PPR, and, the income tax deferral scheme, where investment growth and income accrues tax free up c. €2m and can be drawn down at (probably) a substantially reduced effective rate than that which would have applied when earned?