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

https://edwinoicf529.iamarrows.com/why-do-some-estate-plans-solve-for-estate-tax-but-ignore-income-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.