Farm succession can bring a bigger income-tax surprise than an estate-tax bill....

https://shed-wiki.win/index.php/What_Is_the_Real_Takeaway_from_the_USDA_ERS_Farm_Estate_Tax_Forecast%3F

Farm succession can bring a bigger income-tax surprise than an estate-tax bill. Learn how depreciation recapture can trigger tax on equipment gains, while a basis step-up may reset inherited asset values—and what families should review before the handoff.