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

https://jaredsmasterinsights.nexorafield.com/posts/what-is-depreciation-recapture-on-farm-equipment-in-plain-english

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