Okay, two things to consider here. . .
One is, what breed are you referring to? Some breeds have lacing with completely different genes than others. However two, all lacing at least derives from the patterning gene and the melanizer genes. So, those are where it is inherited, however, a couple other things are huge factors in how it is passed on, too.
I'd probably ramble on for about 3 paragraphs to explain it though. I guess those two genes there are the main ticket, the next is Partridge based lacing vs Crowwing/Birchen based lacing. One is simple, the other a lot more difficult. The crowwing based is found on Polish and Sebrights, the Partridge type found on Wyandottes, Brahmas, Orpingtons, etc.