A farm may owe little estate tax and still leave heirs with a painful...

https://www.agdaily.com/sponsored/farm-succession-taxes-income-tax-not-estate-tax-bigger-threat/

A farm may owe little estate tax and still leave heirs with a painful income-tax bill. This article explains how depreciation recapture can tax years of equipment write-offs, and how a basis step-up can reduce tax on inherited assets