Farm families may worry about estate tax, but income tax can bring the bigger...

https://stateofseo.com/what-happens-if-heirs-inherit-and-sell-right-away-after-death/

Farm families may worry about estate tax, but income tax can bring the bigger succession surprise. This article explains how depreciation recapture can tax years of equipment write-offs, while a basis step-up may reset the tax value of inherited property.