I wrote a test which is attached. There are two classes in the test. A is a base class, B class extends A. A could throw IllegalArgumetnExceptoin in its constructor. This fact is reflected in a @throws tag. In B I use {@inheritDocs} tag to copy comments from @throws tag of the ancestor but I do not see any comments for the exception.

For the test I used

java version "1.6.0-rc"
Java(TM) SE Runtime Environment (build 1.6.0-rc-b103)
Java HotSpot(TM) Client VM (build 1.6.0-rc-b103, mixed mode)

java version "1.5.0"
Java(TM) 2 Runtime Environment, Standard Edition (build 1.5.0-b64)
Java HotSpot(TM) Client VM (build 1.5.0-b64, mixed mode)

In the attached test is sources of the test and built JavaDoc.