Farm families often 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 often worry about estate tax, but income tax can bring the bigger succession surprise. See how depreciation recapture can tax “paid-off” equipment, while a basis step-up may lower taxes when heirs sell inherited land.