Many farm families 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/

Many farm families worry about estate tax, but income tax can bring the bigger surprise at succession. Learn how depreciation recapture can tax “paid-off” equipment and how a basis step-up may reduce taxes when heirs sell inherited land.