Farm families may fear estate tax, but income tax can bring a bigger succession...

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

Farm families may fear estate tax, but income tax can bring a bigger succession surprise. Sell paid-off equipment, and depreciation recapture may tax old write-offs. A basis step-up can reset inherited assets’ tax value