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

https://milosimpressivejournals.quillnesty.com/posts/what-does-it-mean-when-an-article-says-most-producers-brace-for-the-wrong-tax

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.