Farm families often plan for estate tax but overlook income tax at succession....

https://fair-wiki.win/index.php/What_Does_%E2%80%9CIncluded_in_the_Estate%E2%80%9D_Mean_for_Step-Up_Rules%3F

Farm families often plan for estate tax but overlook income tax at succession. Selling equipment can trigger tax on years of depreciation. Heirs may receive a higher starting tax value for inherited assets, but the rules matter