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

https://zulu-wiki.win/index.php/What_Is_Depreciation_Recapture_on_Farm_Equipment_in_Plain_English%3F

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