A farm may pass to the next generation with little estate tax, but the...

https://atomic-wiki.win/index.php/What_Is_Special-Use_Valuation_and_When_Does_It_Matter_for_Farms%3F

A farm may pass to the next generation with little estate tax, but the income-tax bill can still catch a family off guard. When heirs sell equipment, the IRS may tax depreciation the farm claimed over the years