A farm may pass without a big estate-tax bill, while income taxes still...

https://wiki-cafe.win/index.php/Can_You_Explain_Farm_Succession_Taxes_Without_Talking_Politics%3F

A farm may pass without a big estate-tax bill, while income taxes still surprise heirs. Learn how depreciation recapture on equipment and a basis step-up at inheritance can change the bill, and what families can plan for.