I have two questions

1. I inherited $50,000 from property sold in a foreign country country from a non us resident. Are there tax consequences in the US when I transfer the money? Can I carry the money in cash into the US after declaring it.

2. a non US family member and his family recently moved to the US to work with a three year visa. Are there tax consequences or other requirements in the US when he sells his overseas property and transfers $200,000 to the uS. Can he carrry this in cash.

Please no comments whether the cash carrying is safe or wise.

Thank you in advance for any comments.