The Link Inheritance (Selected) utility constrains the links between multiple objects in a selection set for any axis of position, rotation, or scale.
This utility works exactly the same as the Inherit rollout in the Link Info group box in the Hierarchy panel, except that it lets you adjust link inheritance for multiple objects in a selection set, while the functions in the Hierarchy panel work only on single objects.
To prevent the inheritance of X rotation in a hierarchy:
When a box is turned on, transform information from the parent is passed on to the selected objects for the selected axis. When a box is turned off, transform information on that axis is ignored by the selected objects.