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

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

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.