This has reduced the number of estates required to pay tax and the amount of taxes owed. But, despite these changes, appreciating land values and increasing farm size mean a larger share of farm estates are subject to the federal estate tax.  -   Jack King     Quotes
This has reduced the number of estates required to pay tax and the amount of taxes owed. But, despite these changes, appreciating land values and increasing farm size mean a larger share of farm estates are subject to the federal estate tax. Jack King