Yep. Often they have to sell the business to save it, or enough of it it is no longer economically viable (especially with farms).
The taxes were paid once on the money that went into the business, once is enough.
My business has an IRS value of 1.5 to 3mil depending on their creativity. I die tomorrow and my family has to do a fire sale to pay the taxes. Even at the low end they lose everything I’ve built for 20 years. We came from absolute poverty so how in the hell does this tax punish the rich?
The people who write these laws should be in PRISON!