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

https://stateofseo.com/what-happens-if-heirs-inherit-and-sell-right-away-after-death/

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