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

https://station-wiki.win/index.php/What_Is_the_Biggest_Tax_Mistake_Families_Make_When_Handing_the_Farm_to_the_Kids_Early%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