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 shock at succession. Learn how depreciation recapture can make paid-off machinery trigger a tax bill, and how a basis step-up may lower taxes when heirs sell inherited land.