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

https://blogfreely.net/neasalnfbo/how-does-low-basis-farmland-create-big-capital-gains-later

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.