If your move was work related and you work at least 39 weeks (78 weeks if self-employed) in your new U.S. location, then you can claim the moving expense deduction. The deduction is taken from gross income; no itemizing is required. There is no bar to foreign moves. Clearly, a move from Europe to the United States satisfies the 50-mile moving test.
Income earned by a person before death but taxable to an estate or heir who receives it.